The spatial resolution of GEM based tracking detectors has been simulated and measured. The simulation includes the GEANT4 based transport of high energy electrons with careful accounting for atomic relaxation processes including emission of fluorescent photons and Auger electrons and custom post-processing, including accounting for diffusion, gas amplification fluctuations, the distribution of signals on readout electrodes. electronics noise and a particular algorithm of the final coordinate calculation (center of gravity). The simulation demonstrates that a minimum of the spatial resolution of about 10 μm can be achieved with strip pitches from 250 μm to 300 μm. For larger pitches the resolution is quickly degrading reaching 80-100 μm at a pitch of 500 μm. The spatial resolution of low-material triple-GEM detectors for the DEUTRON facility at the VEPP-3 storage ring is measured at the extracted beam facility of the VEPP-4M collider. The amount of material in these detectors is reduced by etching the copper of the GEMs electrodes and using a readout structure on a thin kapton foil rather than on a glass fibre plate. The exact amount of material in one DEUTRON detector is measured by studying multiple scattering of 100 MeV electrons in it. The result of these measurements is X/X0 = 2 Ax 10"3 corresponding to a thickness of the copper layers of the GEM foils of 3 fjm. The spatial resolution of one DEUTRON detector is measured with 500 MeV electrons and the measured value is equal to 35 ± 1 μm for orthogonal tracks.