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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.