Company: SUZ
Filing Date: 2025-09-04
Form Type: 424B2
Source: 0001104659-25-087376
Chunk: 99

Company: Suzano S.A.
Filing Date: 2025-09-04
Form: 424B2
Chunk 99
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 beneficial owner’s, or Trustee’s                     
 requirement to make a valid and legal claim for exemption from or reduction of such taxes            
 require such holder, beneficial owner or the Trustee to provide materially more onerous information, 
 documents or other evidence than comparable reporting requirements imposed under U.S. tax            
 law, regulation and administrative practice (such as U.S. IRS Forms W-8 or W-9 or any comparable     
 successor forms);                                                                                    |

| d) | in respect of any estate, inheritance, gift, sales, transfer, capital                 
 gains, excise or personal property or similar tax, assessment or governmental charge; |

| e) | in respect of any withholding or deduction that is imposed on the                               
 debt securities that is presented for payment, where presentation is required, by or on behalf  
 of a holder or beneficial owner who would have been able to avoid such withholding or deduction 
 by presenting such debt securities to another paying agent;                                     |

| f) | in respect of any tax, assessment or other governmental charge which                        
 is payable other than by deduction or withholding from payments of principal of or interest 
 on the debt securities;                                                                     |

| g) | in respect of any taxes payable under Section 1471 through 1474                             
 of the U.S. Internal Revenue Code of 1986, as amended, any regulations or other official    
 guidance thereunder, or any agreement (including any intergovernmental agreement or any law 
 implementing such governmental agreement) entered into in connection therewith;             |

| h) | in respect of any withholding pursuant to the Dutch Withholding Tax 
 Act 2021 (Wet bronbelasting 2021); or                               |

| i) | in respect of any combination of the above. (Section 10.10) |

In addition, no Additional Amounts shall be paid
with respect to any payment on a debt security to a holder or beneficial owner who is a fiduciary, a partnership, a limited liability
company or other than the sole beneficial owner of that payment to the extent that payment would be required by the laws of the Relevant
Taxing Jurisdiction to be included in the income, for tax purposes, of a beneficiary or settlor with respect to the fiduciary, a member
of that partnership, an interest holder in a limited liability company or a beneficial owner who would not have been entitled to the
Additional Amounts had that beneficiary, settlor, member or beneficial owner been the holder.

The prospectus supplement relating to the debt