Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 110

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 110
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 challenged by the IRS or will be sustained by a
court if so challenged.

| 38 |

WE URGE YOU TO CONSULT YOUR TAX ADVISOR REGARDING THE SPECIFIC TAX CONSEQUENCES TO YOU OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR SECURITIES AND OF OUR ELECTION TO BE TAXED AS A REIT. SPECIFICALLY, YOU ARE URGED TO CONSULT YOUR TAX ADVISOR REGARDING THE U.S. FEDERAL, STATE, LOCAL, FOREIGN, AND OTHER TAX CONSEQUENCES OF SUCH PURCHASE, OWNERSHIP, DISPOSITION, AND ELECTION, AND REGARDING POTENTIAL CHANGES IN APPLICABLE TAX LAWS.

Taxation of Our Company

We were re-domesticated on January 6, 2014 as
a Maryland corporation. We elected to be taxed as a REIT for U.S. federal income tax purposes commencing with our taxable year ended December
31, 2016. We believe that, commencing with such taxable year, we have been organized and have operated in such a manner as to qualify
for taxation as a REIT under the U.S. federal income tax laws, and we intend to continue to operate in such a manner, but no assurance
can be given that we will operate in a manner so as to remain qualified as a REIT. This section discusses the laws governing the U.S.
federal income tax treatment of a REIT and its stockholders. These laws are highly technical and complex.

In the opinion of Vinson & Elkins L.L.P.,
we qualified to be taxed as a REIT under the U.S. federal income tax laws for our taxable years ended December 31, 2016 through December
31, 2022, and our organization and current and proposed method of operations will enable us to continue to qualify as a REIT for our taxable
years ending December 31, 2023, and thereafter. Investors should be aware that Vinson & Elkins L.L.P.’s opinion is based upon
various customary assumptions relating to our organization and operation, and is conditioned upon certain representations and covenants
made by our management as to factual matters, including representations regarding our organization, the nature of our assets and income,
and the conduct of our business operations. Vinson & Elkins L.L.P.’s opinion is not binding upon the IRS or any court and speaks
as of the date issued. In addition, Vinson & Elkins L