I stopped gifting in 1 BTC increments when the $USD value of 1 BTC exceeded the IRS nontaxable gift maximums.
Here are the USA nontaxable gift limitations through the past 45-ish years.
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Here, the tax-free gift amount is €2690 per person per year. But if you receive it from someone abroad, there is no limit and you don't need to report it to taxes!