Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 155

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 155
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 intermediaries
if certain disclosure requirements related to U.S. accounts or ownership are not satisfied. We will not pay any additional amounts in
respect of amounts withheld.

Tax Aspects of Our Investments in Our Operating
Partnership and Subsidiary Partnerships

The following discussion summarizes certain U.S.
federal income tax considerations applicable to our direct or indirect investments in our Operating Partnership and any subsidiary partnerships
or limited liability companies that we form or acquire (each individually a “Partnership” and, collectively, the “Partnerships”).
The discussion does not cover state or local tax laws or any U.S. federal tax laws other than income tax laws.

Classification as Partnerships. We will
include in our income our distributive share of each Partnership’s income and deduct our distributive share of each Partnership’s
losses only if such Partnership is classified for U.S. federal income tax purposes as a partnership (or an entity that is disregarded
for U.S. federal income tax purposes if the entity is treated as having only one owner for U.S. federal income tax purposes) rather than
as a corporation or an association taxable as a corporation. An unincorporated entity with at least two owners or members will be classified
as a partnership, rather than as a corporation, for U.S. federal income tax purposes if it:

| · | is treated as a partnership under the Treasury Regulations relating to entity classification (the “Check-the-Box Regulations”); 
 and                                                                                                                             |

| · | is not a “publicly traded partnership.” |

Under the Check-the-Box Regulations, an unincorporated
entity with at least two owners or members may elect to be classified either as an association taxable as a corporation or as a partnership.
If such an entity does not make an election, it will generally be treated as a partnership (or an entity that is disregarded for U.S.
federal income tax purposes if the entity is treated as having only one owner or member for U.S. federal income tax purposes) for U.S.
federal income tax purposes. Our Operating Partnership intends to be classified as a partnership for U.S. federal income tax purposes
and will not elect to be treated as an association taxable as a corporation under the Check-the-Box Regulations.

| 62 |

A publicly traded partnership is a partnership
whose interests are traded on an established securities market or are readily tradable on a secondary market or the substantial equivalent
thereof. A publicly traded partnership will not, however