Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 152

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 152
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a) contributions
to such organization or arrangement that would otherwise be subject to tax under such laws are deductible or excluded from the gross income
of such entity or taxed at a reduced rate or (b) taxation of any investment income of such organization or arrangement is deferred or
such income is taxed at a reduced rate.

FATCA. Under the Foreign Account Tax Compliance
Act (“FATCA”), a U.S. withholding tax at a 30% rate will be imposed on dividends paid to certain non-U.S. stockholders if
certain disclosure requirements related to U.S. accounts or ownership are not satisfied. If payment of withholding taxes is required,
non-U.S. stockholders that are otherwise eligible for an exemption from, or reduction of, U.S. withholding taxes with respect to such
dividends will be required to seek a refund from the IRS to obtain the benefit of such exemption or reduction. We will not pay any additional
amounts in respect of any amounts withheld.

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Dispositions

Subject to the discussion below regarding dispositions
by “qualified shareholders” and “qualified foreign pension funds,” non-U.S. stockholders could incur tax under
FIRPTA with respect to gain realized upon a disposition of our stock if we are a United States real property holding corporation (“USRPHC”)
during a specified testing period. If at least 50% of a REIT’s assets are USRPIs, then the REIT will be a USRPHC. We believe that
we are a USRPHC based on our investment strategy. However, even if we are a USRPHC, a non-U.S. stockholder generally would not incur tax
under FIRPTA on gain from the sale of our stock if we are a “domestically controlled qualified investment entity.”

A “domestically controlled qualified investment
entity” includes a REIT in which, at all times during a specified testing period, less than 50% in value of its shares are held
directly or indirectly by non-U.S. stockholders. We cannot assure you that this test has been or will be met.

If the applicable class of our stock is regularly
traded on an established securities market, an additional exception to the tax under FIRPTA will be available with respect to a non-U.S.
stockholder’s disposition of such stock, even if we do not qualify as a domestically controlled qualified investment entity at the
time the non-U.S. stockholder sells