If a South AFrican resident is sending a gift within the legal limits to Sweden. Would the third party in Sweden be liable for paying tax on thye amount received?

QUOTE," . . . Would the third party in Sweden be liable for paying tax on thye amount received?"---No. There is no inheritance/Gift tax in Sweden For reference, in the US, a donor generally pays the gift tax. Under certain arrangements,i.e. a net gift, the donee may pay the tax instead. In some countries, a donee usually pays gift tax on the gift that he/she receives.