Company: BBD
Filing Date: 2025-05-30
Form Type: 6-K
Source: 0001292814-25-002283
Chunk: 83

Company: BANK BRADESCO
Filing Date: 2025-05-30
Form: 6-K
Chunk 83
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1,034/21 was converted into Law No. 14,183/21, which (i) increased to 25% the CSLL
rate on banks of any kind, reduced to 20% as of January 1, 2022; and (ii) maintained the increase in the Social Contribution rate to 20%
for most of the other financial institutions until December 31, 2021, which was subsequently reduced to 15%.

In 2022,
however, Provisional Measure No. 1,115/22 was edited, later converted into Law No. 14,446/22, increasing until December 31, 2022: (i)
from 20% to 21% the CSLL rates on banks of any kind; and (ii) from 15% to 16% for other financial institutions. As of January 2023, the
rates returned to 20% and 15% for banks of any kind and other financial institutions, respectively.

Companies
in Brazil are taxed based on their global income, and not just the income produced exclusively in Brazil. As a result, profits, capital
gains and other income obtained abroad by Brazilian entities are computed in the determination of their taxable profits on an annual basis.

As a
rule, affiliates abroad will have their dividends (and not the corporate profit) taxed in Brazil at the time of effective distribution,
except: (i) if they are domiciled in a tax haven or if they adopt a sub-taxation scheme, or (ii) they are treated as subsidiaries. With
regard to the subsidiaries, the controller legal entities in Brazil must: (i) record in sub accounts the investment account, in proportion
to the stake held, the share of the adjustment of the investment value equivalent to corporate profits (calculated before local income
tax), earned by the subsidiaries,
directly and indirectly, in Brazil or abroad, concerning the calendar year in which they were calculated in the balance sheet; and (ii)
compute these values in their calculation base of the IRPJ and Social Contribution.

| 65 – Reference Form – 2024 |

| 1. Issuer’s activities |

Interest
paid or credited by a company based in Brazil to: (i) an addressee domiciled abroad, whether or not holding equity interest in the company
paying; or (ii) an addressee resident, domiciled or incorporated in a tax haven or locality with a low or privileged tax regime are