How can I gift a digital Switch game?

I'm curious about the process of gifting a digital Switch game. What steps do I need to take to make sure my friend or family member receives the game seamlessly? Do I need to have a specific account or subscription? Are there any limitations or restrictions I should be aware of? Additionally, is there a way to personalize the gift, such as adding a message or a specific delivery date? I'd appreciate any guidance or insights you can provide on this topic.