Company: GMRE
Filing Date: 2025-11-13
Form Type: 424B5
Source: 0001104659-25-110926
Chunk: 155

Company: Global Medical REIT Inc.
Filing Date: 2025-11-13
Form: 424B5
Chunk 155
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. However, information reporting
(but not backup withholding) generally will apply to such a payment if the broker has certain connections with the United States unless
the broker has documentary evidence in its records that the beneficial owner is a non-U.S. stockholder and specified conditions are met
or an exemption is otherwise established. Payment of the proceeds from a disposition by a non-U.S. stockholder of stock made by or through
the U.S. office of a broker is generally subject to information reporting and backup withholding unless the non-U.S. stockholder certifies
under penalties of perjury that it is not a United States person and satisfies certain other requirements, or otherwise establishes an
exemption from information reporting and backup withholding.

Backup withholding is not an additional tax. Any
amounts withheld under the backup withholding rules may be refunded or credited against the stockholder’s U.S. federal income tax
liability if certain required information is furnished to the IRS. Stockholders should consult their tax advisors regarding application
of backup withholding to them and the availability of, and procedure for obtaining an exemption from, backup withholding.

Under FATCA, a U.S. withholding tax at a 30% rate
will be imposed on dividends paid to U.S. stockholders who own our shares of stock through foreign accounts or foreign 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