Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 151

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 151
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 pension fund” or an entity all of the interests of which are held by 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
as income effectively connected with the a U.S. trade or business, and thus will not be subject to FIRPTA withholding as described above.

A “qualified foreign pension fund”
is any trust, corporation, or other organization or arrangement (1) which is created or organized under the laws of a country other than
the United States, (2) which is established to provide retirement or pension benefits to participants or beneficiaries that are current
or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, (3) which
does not have a single participant or beneficiary with a right to more than 5% of its assets or income, (4) which is subject to government
regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in the country in which it
is established or operates, and (5) with respect to which, under the laws of the country in which it is established or operates, (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