I'm a U.S. citizen who might receive a gift from a foreign (Dutch) national. As I understand from this link, under U.S. tax law such gifts are not subject to income tax, although one does have to file an informational return (form 3520).

I'm trying to check whether I would owe gift tax in Italy. According to this link:

If [the testator or donor] is not Italian, the succession follows the law of succession of the relevant native country.

Since the donor is Dutch, would this mean that we would have to pay Dutch gift tax?

  • I've closed this as a duplicate of your more recent and more detailed question - in future please just edit your original if you want to add more details or your own research etc. – GS - Apologise to Monica Sep 18 '17 at 19:45