I stay in germany and I have a friend in India. He has few ether coins in his wallet in india which he bought in mid of 2017. He now wants to sell them. But in India because of taxes he will not gain much profit. So he asked me if he could send them to my wallet in germany as gift. I can then sell them in germany and send him the amount in parts as and when we happen to meet. Since it is a gift ( I have not bought the coins) I will not have to pay any tax on it in germany. Is this legal and what are the risks ?