Can I gift a GOG game?

Excuse me, I was reading about the possibility of gifting a GOG game, but I'm still a bit unsure about the process. Is it indeed possible to gift a GOG game to a friend or family member? If so, how does the process work? Do I need to purchase a special gift card or can I directly assign the game to their account? Additionally, are there any restrictions or limitations I should be aware of before attempting to gift a GOG game? I'd appreciate any clarification you can provide.