A gift is something given voluntarily directly or indirectly without payment in return. A gift can be measured in money or money’s worth and is usually given to show favor toward someone or to honor an occasion. As far as the concept of gifts goes, there is no distinction made between immovable or movable property. The same rules apply whether the gift consists of shares in the family company, real estate, a trip abroad, a right of possession, a car or a pet animal. Everyone