Is a monetary gift of under $100.000 given from overseas (Europe) taxable for the giver or receiver?

If I were to receive a monetary gift of under $100.000 from my father from overseas (Europe) for a downpayment for a house, would he or I get taxed for it? Is there anything else in terms of taxes/fees to be aware about? It would be a regular international wire transfer into my account at a US bank here.