Then I take back what I said. On the internet, it is hard to tell when someone is being funny. :)

if someone from europe gifts TW2 to a friend, does the gifter of the receiver get the 16 dollar giftcodes?

I'm almost certain that giftcodes are given to the buyer.

and can they be given to others as well?

Edit. I mean, are they different than normal giftcodes?

Here you can see how an order summary for the Witcher 2 looks like. If I remember correctly, you can only "redeem" through their catalogue. While there are codes listed above the "Redeem" buttons, I don't know if they can be given to someone else. You'd better ask support before you try.

Witcher 2 FAQ

What happens with the free RPG and Fair Price Package codes if I gift The Witcher 2?
If you purchase The Witcher 2 as a gift for someone, you will get the free RPG game added to your account, and the appropriate amount of Fair Price Package codes sent to your e-mail address. You can, of course, forward the codes to the gift recipient later on, but the free RPG will be added to your account.

/edit: forgot to include the quote