A gift contract is a contract whereby the donor gives his property to the donee free of charge, and the donee expresses his acceptance of the gift. Legally speaking, as long as the donor has the corresponding civil incompetence, has the right to dispose of the donated property, and voluntarily donates to others, the gift contract will have legal effect after the donor and the donee sign for confirmation.
[Legal Basis]
Article 143 of the Civil Code stipulates that civil juristic acts that meet the following conditions are valid:
（1） The actor has corresponding civil capacity;
（2） True declaration of intention;
（3） It does not violate the mandatory provisions of laws and administrative regulations, and does not violate public order and good customs. (The effective date of the Civil Code is January 1, 2021)
