This question is an exact duplicate of:
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?