Gifting GW2 Digital
While I didn’t see an option for gifting GW2 on the GW2 website, from my understanding you can gift unused serial codes but it is strictly against their policy for you to give your account to someone else ( one person to one account); i.e. You play the game decide you dont want to play anymore then give it to someone else to play.
So if you buy the game forward the email or send them the serial code and they should be able to set up their account. If your still unsure you can always send a ticket to support and they should be able to answer the question.
Also, in addition to what Mira said, make sure you get the codes from a reputable and legitimate/authorized seller.
ArenaNet Communications Manager
As long as the purchases are from us, or from an authorized, legimate seller, you’re fine!
I don’t know the details of the report that someone’s G/F was banned for purchasing a game code for another player, but I’ll wager that person bought from someone who sold them a fraudulent code. It happens. We have limits on how many games one CC can purchase, but I don’t know of anyone getting banned for buying a game code and giving it to a friend or family member, when the details as as I’ve expressed them here.
Communications Manager
Guild & Fansite Relations; In-Game Events
ArenaNet