I would guess a tow to a garage and a full service - including
replacement of all fluids and the cambelt. Brakes will probably be rusted
and/or seized. Good luck on this one!

My 944 was fine after standing for 4 months outside, jump-started it,
drove it gingerly to the garage (light brake application to clear the
rust), and left it to the mechanic for a full service - it was right as
rain.

I would imaging that your safest bet is to assume the worse on all
things.

if the car was mine, I would change brake fluid, change oil, open fuel cap
and smell the gas (if it smelled funny, drain and refill, if ok, leave
alone), charge battery and start it.  I'd expect the battery to need
replacing, you may have brake problems if the calipers siezed, so you will
want to be very careful for the first few miles - if it pulls hard to one
side or the other, then do a full overhaul of all of the brake system and of
the clutch master/slave cylinders.  Check belts if they haven't been checked
recently.

You can do more, and be more cautious, but this is what I would do.  For
reference, I let a 51 dodge sit for about 10 years, the brakes seized, all I
did was put in a battery, add gas (I had drained the tank at about year 5)
and start it - after I got it moved around a bit, I changed the oil and
filter, rebuilt the brakes, and it's fine.

You may also wish to change the coolant since it can lose its corosion
resistance.

Unless your garage is damp, it will be just fine.
Put some 'dry gas' or methylated spirit in to the tank. Get a good battery.
Pull the fuel pump fuse, let the engine spin few times to build up oil
pressure.
Check timing and balance shaft belts !!!
Then start it normally.
Drive it gently for 30 miles to get everything to full working temperature.
Check for stuck brake pads (corrosion between alloy calliper and steel pad
guide plates).
Then give it full service.
If your garage is damp, expect some of the electrics will not work and the
brake pads will be stuck,
but there should be no other problems.
Regards,
Martin