Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 148

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 148
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-U.S. stockholder
in such shares. A non-U.S. stockholder will be subject to tax on a distribution that exceeds both our current and accumulated earnings
and profits and the adjusted basis of its stock, if the non-U.S. stockholder otherwise would be subject to tax on gain from the sale or
disposition of its stock, as described below. We must withhold 15% of any distribution that exceeds our current and accumulated earnings
and profits. Consequently, although we intend to withhold at a rate of 30% on the entire amount of any distribution, to the extent that
we do not do so, we will withhold at a rate of 15% on any portion of a distribution not subject to withholding at a rate of 30%. Because
we generally cannot determine at the time we make a distribution whether the distribution will exceed our current and accumulated earnings
and profits, we normally will withhold tax on the entire amount of any distribution at the same rate as we would withhold on a dividend.
However, by filing a U.S. tax return, a non-U.S. stockholder may claim a refund of amounts that we withhold if we later determine that
a distribution in fact exceeded our current and accumulated earnings and profits.

For any year in which we qualify as a REIT, a
non-U.S. stockholder may incur tax on distributions that are attributable to gain from our sale or exchange of a USRPI under FIRPTA. A
USRPI includes certain interests in real property and shares in corporations at least 50% of whose assets consist of interests in real
property. Under FIRPTA, subject to the exceptions discussed below for (1) distributions on a class of shares that is regularly traded
on an established securities market to a less-than-10% holder of such shares and (2) distributions to “qualified shareholders”
and a “qualified foreign pension funds,” a non-U.S. stockholder is taxed on distributions attributable to gain from sales
of USRPIs as if such gain were effectively connected with a U.S. business of the non-U.S. stockholder. A non-U.S. stockholder thus would
be taxed on such a distribution at the normal capital gains rates applicable to U.S. stockholders, subject to applicable alternative minimum
tax and a special alternative minimum tax in the case of a nonresident alien individual. A non-U.S. corporate stockholder not entitled
to treaty relief or exemption also may be subject to the 30% branch profits tax