Not 100% sure rez is right?
In my understanding it depends on the relationship (parents, siblings, friends), it’s not always tax free.
There are tables you can consult for limits and taxed amounts.
Aren’t there “2 sides” to that taxation (giving and receiving side)?
Maybe rez is referring to the gifter not having to pay taxes if they are outside of CH?
I’ve been looking at regulations some time ago, and remember I purposely limited the amount incoming from my sibling (outside of CH) to 10k because of “reasons”.
Maybe I interpreted their writings wrongly. 