It's not really a trade if you give them as gifts. And who the hell reports their bitcoin transactions in the first place?
Discussion
If you are unlucky enough to have KYC bitcoin you would be mad not to. The last thing you want once bitcoin moons, and you finally break free of debt slavery, is the tax man showing up and throwing you in jail.
The tax is so negligible its laughable, but capital gains still technically apply if you gift them. Atleast in my jurisdiction