Wireless power transfer from one transmitter to multiple receivers through inductive coupling is slowly entering the market. However, for certain applications, capacitive wireless power transfer (CWPT) using electric coupling might be preferable. In this work, we determine closed-form expressions for a CWPT system with one transmitter and two receivers. We determine the optimal solution for two design requirements: (i) maximum power transfer, and (ii) maximum system efficiency. We derive the optimal loads and provide the analytical expressions for the efficiency and power. We show that the optimal load conductances for the maximum power configuration are always larger than for the maximum efficiency configuration. Furthermore, it is demonstrated that if the receivers are coupled, this can be compensated for by introducing susceptances that have the same value for both configurations. Finally, we numerically verify our results. We illustrate the similarities to the inductive wireless power transfer (IWPT) solution and find that the same, but dual, expressions apply.