@HS1402
1. As a US person ( citizen, Green Card holder or Resident for tax purposes) the tax laws are the same and you are generally allowed to give a gift of "free amount" per year per donee without having to report . For 2021 the "free amount " was $15,000 -- it is not material whether the monies came from US sources / US bank or is another currency -- since you are taxed on your world income. It also does not matter whether the recipient / donee is a US person or not .
2. If you are married then you and your spouse can each gift $15,000 to a donee without having to report.
3. Any amount above the free amount needs to be reported on form 709 , has no tax effect today but counts towards your life long amount when your estate is settled / inheritance. And this may change significantly by the time your estate settlement come up. So it is nothing to worry about today.
4. The fact that you have a foreign bank account , suggests that you perhaps you do need to file FBAR and FATCA forms. Hope you have been doing this .
Is there more I can do for you ?
