Hello and thank you for using Just Answer.
The donor is generally responsible for paying the gift tax. Your son would not be liable for tax on the Gift but you would need to report any gifts over the yearly limit ($13000) to any one individual. You would not need to pay tax on the gift until you reached the lifetime limit of $1mil. Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return is a gift. So even if you followed the procedure in "f" above, you would need to report the gift.
You would need to file Form 709 to report the gift over the limit ($13000) to your son.
If the person making the gift is either a U.S. citizen or resident, however, he or she will be subject to gift tax no matter where the gift is made.
Since you are a US citizen, your son should not be liable for reporting the transfer on Form 3520. Normally, when a US Citizen receives a gift from a nonresident foreign person, they are required to file Form 3520 if the amount is over $100,000.
I sincerely XXXXX XXXXX information is helpful to you,