Company: SUZ
Filing Date: 2025-05-01
Form Type: F-3ASR
Source: 0001104659-25-042824
Chunk: 22

Company: Suzano S.A.
Filing Date: 2025-05-01
Form: F-3ASR
Chunk 22
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isdiction, as a precondition to, exemption      
 from, or reduction in the rate of, the tax, assessment or other governmental charge and (2) Suzano Austria or Suzano Netherlands          
 has given the holders or the Trustee, as applicable, notice that holders or the Trustee (as applicable) will be required to provide such  
 certification, identification or other requirement; provided that, in no event shall such holder’s, 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