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Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

of 30 March 1911 (Status as of 9 February 2023)

Art. 239

A. Defin­i­tion

 

1 A gift is any inter vivos dis­pos­i­tion in which a per­son uses his as­sets to en­rich an­oth­er without re­ceiv­ing an equi­val­ent con­sid­er­a­tion.

2 Waiv­ing a right be­fore hav­ing ac­quired it or re­noun­cing an in­her­it­ance does not con­sti­tute a gift.

3 The per­form­ance of a mor­al duty is not con­sidered to be a gift.