Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 153

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 153
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 such stock. Under this additional exception, the gain from such a sale by a non-U.S. stockholder will
not be subject to tax under FIRPTA if (1) the applicable class of our stock is treated as being regularly traded on an established securities
market under applicable Treasury Regulations and (2) the non-U.S. stockholder owned, actually or constructively, 10% or less of that class
of stock at all times during a specified testing period. We believe that our common stock is regularly traded on an established securities
market.

In addition, a sale of our stock by a “qualified
shareholder” or a “qualified foreign pension fund” who holds our stock directly or indirectly (through one or more partnerships)
will not be subject to U.S. federal income tax under FIRPTA. However, while a “qualified shareholder” will not be subject
to FIRPTA withholding on a sale of our stock, non-United States 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.

If the gain on the sale of our stock were taxed
under FIRPTA, a non-U.S. stockholder would be taxed on that gain in the same manner as U.S. stockholders, subject to applicable alternative
minimum tax and a special alternative minimum tax in the case of nonresident alien individuals. In addition, distributions that are subject
to tax under FIRPTA also may be subject to a 30% branch profits tax when made to a non-U.S. stockholder treated as a corporation (under
U.S. federal income tax principles) that is not otherwise entitled to treaty exemption. Finally, if we are not a domestically controlled
qualified investment entity at the time our shares of stock are sold and the non-U.S. stockholder does not qualify for the exemptions
described in the preceding paragraph, under FIRPTA the purchaser of our stock also may be required to withhold 15% of the purchase price
and remit this amount to the IRS on behalf of the selling non-U.S. stockholder.

With respect to individual non-U.S. stockholders,
even if not subject to FIRPTA, capital gains recognized from the sale of our stock will be taxable to such non-U.S. stockholder if (1)
the gain is effectively connected with a U.S. trade or business