gäva

Gåva is a Swedish noun meaning gift or present, and by extension a donation or contribution. In everyday language, a gåva refers to something given to another person without expectation of payment, used on birthdays, holidays, or to show appreciation. The term is also used in philanthropy and fundraising to describe donations to organizations or causes.

In legal contexts, a gåva is a unilateral transfer of property or rights from a donor to a recipient without consideration, subject to formal rules. Swedish law distinguishes between movable and immovable gifts, and gifts of real property generally require a formal deed and, for land, registration. A gåva is typically revocable until accepted by the recipient, though donors may attach conditions that are legally enforceable within limits. Since 2005 Sweden has no separate gift tax; however, gifts can have tax implications in relation to capital gains or inheritance planning, and may affect the donor's and recipient's tax liabilities under other statutes.

Etymology and cognates: The word gåva is closely related to cognates in Danish and Norwegian (gave) and shares common Germanic roots from Old Norse and earlier forms. The Swedish term differs in spelling from its Danish/Norwegian counterparts but preserves the same core meaning of “gift.”

See also: Gift, Present, Donation, Gift tax.