Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 150

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 150
---
 on an established securities market in the United States, capital
gain distributions that are attributable to our sale of USRPIs will be subject to tax under FIRPTA, as described above. In that case,
we must withhold 21% of any distribution that we could designate as a capital gain dividend. A non-U.S. stockholder may receive a credit
against its tax liability for the amount we withhold.

| 59 |

Moreover, if a non-U.S. stockholder disposes of
our common stock during the 30-day period preceding a dividend payment, and such non-U.S. stockholder (or a person related to such non-U.S.
stockholder) acquires or enters into a contract or option to acquire our common stock within 61 days of the first day of the 30-day period
described above, and any portion of such dividend payment would, but for the disposition, be treated as a USRPI capital gain to such non-U.S.
stockholder, then such non-U.S. stockholder will be treated as having USRPI capital gain in an amount that, but for the disposition, would
have been treated as USRPI capital gain.

Qualified Shareholders. Subject to the
exception discussed below, any distribution to a “qualified shareholder” who holds our stock directly or indirectly (through
one or more partnerships) will not be subject to U.S. federal income tax as income effectively connected with a U.S. trade or business,
and thus will not be subject to FIRPTA withholding as described above. However, while a “qualified shareholder” will not be
subject to FIRPTA withholding on our distributions, non-U.S. persons who hold interests in the “qualified shareholder” (other
than interests solely as a creditor) and hold more than 10% of our stock, either through the “qualified shareholder” or otherwise,
will still be subject to FIRPTA withholding.

A “qualified shareholder” is a foreign
person that (1) either is eligible for the benefits of a comprehensive income tax treaty that includes an exchange of information program
and whose principal class of interests is listed and regularly traded on one or more recognized stock exchanges (as defined in such income
tax treaty), or is a foreign partnership that is created or organized under foreign law as a limited partnership in a jurisdiction that
has an agreement for the exchange of information with respect to taxes with the United States and has a class of limited partnership units
that represents more than 50% of the