赠与，指财产所有人以自己之财产无偿给予他人，经他人允受而生效力之行为。

• 赠与税（Gift tax）

A gift, in the law of property, is the voluntary transfer of property from one person (the donor or grantor) to another (the donee or grantee) without full valuable consideration. In order for a gift to be legally effective, the donor must have intended to give the gift to the donee (donative intent), and the gift must actually be delivered to and accepted by the donee.