https://www.theverge.com/2018/5/10/17342254/microsoft-pc-games-xbox-one-digital-gifting-platform-sharing-software

Microsoft today announced an expansion of its digital game gifting program to include PC titles and PC game content, like map backs and in-game skins. In addition to adding PC game gifting through the Microsoft Store, the company is also expanding its existing console game gifting program to include all Xbox One games. Prior to today, Microsoft only let players purchase and gift select Xbox One titles along with Xbox One downloadable content and subscriptions to Xbox Live Gold and Xbox Game Pass.

The program does have clear limitations, and Microsoft does not let you gift already owned software. So this isn’t a game-sharing program so much as it it’s a straightforward purchase option for people who want to buy digital software for friends and family. Other restrictions include a two-title limit on the number of discounted products that can be purchased in a 14-day period, as well as a ban on gifting Xbox 360 and Xbox original games; pre-orders for new titles; free games; and DLC content and virtual currency.