This depends on whether the country in question has a gift tax. Canada, for instance, does not. Whereas France applies the following:
And Germany implements this policy:
Inheritance tax is a tax on lifetime gifts and on transfers of value passing on death. This tax is imposed on German residents. An individual who is not resident in Germany is liable to this tax only in relation to their assets situated in Germany.
Progressive tax rates of 7% up to 50% and tax-free amounts between EUR 20,000 and EUR 500,000 apply, depending on the value and the degree of the relationship between donor and beneficiary. For a surviving spouse, an additional tax-free allowance of EUR 256,000 is granted. This allowance is reduced by the discounted value of any pension entitlements, which are not subject to inheritance tax.
In general, the relationship between the individuals, international treaty laws involving double taxation, and currency exchange rates between the country in question and the US apply when making such a transaction.