Is Gift Tax due for gifting foreign real estate to non US relative?

[Julius6]

Hi to all, my uncle is a US citizen, he owns some real estate in Ireland and he would like to gift said real estate to me. I am not a US citizen and have double nationality (irish/italian), I gather the US has signed tax treaties with both of these countries.

The value of the property obviously exceeds the 19000 annual gift limit for 2025, but could my uncle report this gift to the IRS and be spared paying any gift tax by tapping into his Lifetime Gift Exclusion Amount (BEA?) which for 2025 amounts to 13.99mil?

In other words, do the gift tax rules also apply to gifts made to foreign citizens with real estate that is not on US soil. And, gift tax apart, are there any other taxes to be paid for this donation?

Thanks for you kind help guys,

Best

Jul

[Julius6]

sorry to bump guys... anyone knows an answer to this?

thanks

[DianeW777]

The gift tax rules apply to US citizens. Your uncle would be subject to the gift tax rules even if the real estate is not situated in the US. 

• What is considered a gift? Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return.
• IRS FAQs on Gift Taxes
• Form 709 Instructions

You may want to check with an attorney who specializes in gifts and gift tax returns.