Landlord Multi-Country Portfolio: Compliance Across UK, FR, AU, NZ, US, CA

Last verified: 2026-05-02

A landlord with a 5-property portfolio spanning London, Paris, Sydney, Auckland, New York, and Toronto faces six distinct legal regimes — each with its own deposit-protection rules, energy-rating bans, eviction grounds, and tax filings. This guide is the operating manual for managing that portfolio with the calendar, the document templates, and the compliance flags every quarter.

Quick Answer (TL;DR)

• Build a master compliance calendar — each jurisdiction has different deposit deadlines, EPC/DPE expiry, gas safety, smoke alarm, and tax filings.
• Standardise documents per jurisdiction, not across them — a single global template fails everywhere.
• Track regulator changes monthly — UK RRA 2025, NSW no-grounds 2025, France DPE 2025/2028/2034, Ontario above-guideline.
• Tax: separate filing in each country — UK SA105, France 2044, Australia individual return, NZ IR3, US Schedule E, Canada T776.
• Insurance and trust accounts: mandatory in some jurisdictions (FL, AU bond board, NZ tenancy services).

Comparison Table at a Glance

Compliance Pillar 1 — Property Compliance Certificates

UK Specifics — RRA 2025 Era

Statute: Housing Act 2004 (HHSRS); Renters’ Rights Act 2025; Smoke and Carbon Monoxide Alarm (England) Regulations 2015; Gas Safety (Installation and Use) Regulations 1998; MEES Regulations 2015 (EPC).

• Gas Safety Certificate (CP12) annually, given to tenant before move-in.
• EPC current rating ≥ E (since 2018 for new lets, all lets from 2020). Proposed rise to ≥ C by 2030.
• EICR (Electrical Installation Condition Report) every 5 years.
• Smoke alarm on every storey; CO alarm in every room with combustion appliance.
• Awaab’s Law (RRA 2025): 14 days to address health-hazard repairs.

Source: https://www.gov.uk/government/publications/renters-rights-act-2025

France Specifics — Diagnostic Technique

Statute: Code de la construction et de l’habitation L.134; Loi Climat 2021.

The lease must be accompanied by a dossier de diagnostic technique (DDT):

• DPE (Diagnostic de Performance Énergétique).
• État des risques et pollutions (ERP).
• Plomb (Constat de risque d’exposition au plomb) — pre-1949 buildings.
• Amiante — pre-1997.
• Termites in zoned areas.
• Gaz / Électricité if installation > 15 years.

DPE rental ban schedule (loi Climat 2021):

• Class G: rental ban from 1 January 2025.
• Class F: from 1 January 2028.
• Class E: from 1 January 2034.

A G-class flat let in 2026 is non-conforming. Tenant may petition for rent reduction or rescission.

Source: https://www.ecologie.gouv.fr/diagnostic-performance-energetique-dpe

NZ Specifics — Healthy Homes Standards

Statute: Residential Tenancies (Healthy Homes Standards) Regulations 2019; RTA 1986 Part 1A.

Since 1 July 2025, ALL rental homes (private and Kāinga Ora) must comply with the Healthy Homes Standards:

• Heating: fixed heater capable of warming the main living room to 18°C.
• Insulation: ceiling and underfloor insulation to 2008 standard.
• Ventilation: extract fans in kitchen and bathroom.
• Moisture / drainage: efficient drainage and ground vapour barrier.
• Draught stopping: unreasonable gaps and holes blocked.

Penalty up to NZ$7,200 per breach.

Source: https://www.tenancy.govt.nz/healthy-homes/

Compliance Pillar 2 — Deposit Handling

UK — Tenancy Deposit Scheme (TDS / DPS / MyDeposits)

Statute: Housing Act 2004 ss.212–215.

Within 30 days of receipt:

• Pay deposit into one of the three government-authorised schemes.
• Issue Prescribed Information to tenant.

Failure: tenant may sue for 1×–3× deposit; Section 21 cannot be used (and post-2026 Section 21 is abolished entirely).

Source: https://www.gov.uk/tenancy-deposit-protection

France — Compte Séquestre or Direct

Deposit (1 month unfurnished, 2 months furnished) handed at move-in. Refund within 1 month (no contestation) or 2 months (contestation), with detailed inventory comparison. Deductions limited to documented damages.

Source: https://www.service-public.fr/particuliers/vosdroits/F1331

Australia (NSW) — Rental Bond Board

Statute: RTA 2010 ss.159–177.

Within 10 working days of receipt, lodge bond at Rental Bond Online (Fair Trading). Maximum 4 weeks’ rent. At end of tenancy, joint application or sole application + tenant 14 days to dispute.

Source: https://www.fairtrading.nsw.gov.au/

New Zealand — Tenancy Services

Statute: RTA 1986 s.18.

Within 23 working days, lodge bond with Tenancy Services (MBIE). Max 4 weeks’ rent. Refund process via Bond Refund form, joint or sole.

Source: https://www.tenancy.govt.nz/

Compliance Pillar 3 — Annual Tax Filings (Non-Resident Landlord)

UK — Non-Resident Landlord Scheme

Statute: Income Tax (Trading and Other Income) Act 2005; Taxes Management Act 1970.

A non-UK-resident landlord must:

1. Apply for NRL1 to receive rent gross from agents (without 20% withholding).
2. File Self Assessment SA100 + SA105 (UK property pages) annually by 31 January following tax year.
3. Pay Income Tax at progressive rates (20% / 40% / 45%).
4. Capital Gains Tax on disposal applies to non-residents under FA 2015 Sch 7 since April 2015.

Source: https://www.gov.uk/tax-uk-income-live-abroad

France — Formulaire 2044

A non-resident receiving French rental income files:

• Formulaire 2044 (revenus fonciers réel) — if real expenses claimed.
• Formulaire 2042 main income tax return.
• Minimum tax rate 20% up to €27,478 (2025 brackets) / 30% above for non-residents.
• CSG/CRDS social contributions 17.2% applies.

Source: https://www.impots.gouv.fr/

Australia — Foreign Resident WHT

Statute: Income Tax Assessment Act 1997.

Foreign-resident landlord:

• 25–45% marginal rate on net rental income.
• 10% withholding from gross rent if managing agent in Australia.
• Form for tax-file-number (TFN) before purchase.

Source: https://www.ato.gov.au/

New Zealand — IR3NR + 33% WHT

Statute: Income Tax Act 2007.

• 33% non-resident withholding tax on rental.
• File IR3NR.
• Foreign Investment Fund (FIF) interaction if held via overseas entity.

Source: https://www.ird.govt.nz/

US — Form 1040-NR + Schedule E

Statute: IRC §871 (FDAP withholding); §882 (effectively connected income).

Non-resident landlord may elect:

1. Default: 30% withholding on gross rent (no deductions).
2. §871(d) election: treat as effectively connected income (ECI), file Form 1040-NR + Schedule E with full deductions, taxed at progressive rates.

Most non-residents elect §871(d) for the deduction benefit. Election made on Form W-8ECI provided to tenant or property manager.

Source: https://www.irs.gov/

Canada — Section 216 Election + NR4

Statute: Income Tax Act s.216.

• Default 25% Part XIII tax withheld from gross rent.
• Section 216 election: treat as Canadian-source income, file T776 / T1 with deductions.
• Form NR6 election to reduce withholding when rental losses expected.

Source: https://www.canada.ca/en/revenue-agency.html

Master Annual Calendar Template

Common Pitfalls (Gyoseishoshi View)

1. UK landlord missing the 30-day deposit protection deadline — tenant sues for 1×–3×, Section 21 (where still relevant during transition) blocked.

2. France DPE class G let in 2026 — illegal; tenant petitions for rent reduction.

3. NSW bond not lodged within 10 working days — civil penalty A$2,200, plus the bond becomes immediately refundable to tenant.

4. NZ Healthy Homes failure post-1 July 2025 — NZ$7,200 per breach.

5. US non-resident landlord defaulting to 30% gross WHT when §871(d) election would save 60% of tax.

6. Canada non-resident missing s.216 election deadline — election must be filed within 2 years of year-end.

7. Operating in multiple jurisdictions without separate template for each — single “global lease” voids deposit protection in each.

Conclusion

A multi-country landlord portfolio is six businesses, not one. Each jurisdiction has its own statute, its own filing, its own deposit-protection rule, its own EPC/DPE/Healthy Homes/safety regime. Build a master calendar, use the right document template per cell, and reconcile tax separately. MmowW Scribe generates each jurisdiction’s lease pack with the current 2026 rules built in, and tracks the renewal/notice deadlines across the portfolio.

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Disclaimer

Legal information, not legal advice. MmowW Scribe is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not solicitors, barristers, attorneys, avocats, or licensed legal practitioners in any jurisdiction.

Sources

• UK Renters’ Rights Act 2025: https://www.legislation.gov.uk/ukpga/2025/
• UK Housing Act 2004: https://www.legislation.gov.uk/ukpga/2004/34
• UK Non-resident landlord: https://www.gov.uk/tax-uk-income-live-abroad
• UK Tenancy deposit protection: https://www.gov.uk/tenancy-deposit-protection
• France service-public location: https://www.service-public.fr/particuliers/vosdroits/F1311
• France Loi Climat 2021 DPE: https://www.ecologie.gouv.fr/diagnostic-performance-energetique-dpe
• France impôts: https://www.impots.gouv.fr/
• AU NSW Fair Trading: https://www.fairtrading.nsw.gov.au/
• AU NSW RTA 2010: https://legislation.nsw.gov.au/view/whole/html/inforce/current/act-2010-042
• NZ Tenancy Services: https://www.tenancy.govt.nz/
• NZ Healthy Homes Standards: https://www.tenancy.govt.nz/healthy-homes/
• US IRS non-resident landlord: https://www.irs.gov/individuals/international-taxpayers/nonresident-aliens-real-property-located-in-the-us
• Canada s.216 NR4: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4144.html
• Canada Ontario LTB: https://tribunalsontario.ca/ltb/