If the reason why you are sending the coins is to gift someone then yes, it counts as that. But if it's as a payment for something then no, just because the recipient might be related to you doesn't mean that all of a sudden it is classified as a gift as opposed to a normal transaction.

I honestly don't think that it will matter that much since you are the sender though. The recipient is usually the one that will incur tax implications.

Also, you need to be careful of asking for advice on the legal subforum without giving any specifics, because tax laws differ from country to country and the answers people can give you can only be extremely broad if you don't even provide the basic information. Note that most tax laws aren't platform specific, which means that even if your transaction is made without a third party, on-chain, the same rules will generally apply.