Sending money to acquaintances in Armenia

Last year, I went to Armenia and stayed with host families or in small guesthouses. These hosts did not become friends or anything, but I am considering contacting them in view of the travel restrictions due to COVID-19 and suggest that I send them some money — somewhere in the range of 100-300€. I live in Germany.

Possible cultural implications aside, what do I need to consider with regards to the money transfer process and taxes for the recipients?