Processes in Microsoft 365 for setting up Office apps, redeeming product keys, and activating licenses.
Hi James A Stehr,
Thank you for reaching out, and thank you for the detailed explanation.
Unfortunately, it is not possible to transfer an Office Home & Business 2021 license from one Microsoft account to another. Office Home & Business 2021 is a one-time purchase, and once it has been redeemed and associated with a Microsoft account, the license cannot be moved to a different Microsoft account.
One exception is for users in the European Economic Area (EEA) can transfer the license to another person as permitted by applicable law. More information can be found here: Transfer your Office license to another device or another person.
That said, your son may still be able to use the Office applications already installed on the MacBook if they remain activated using your licensed Microsoft account. The license would continue to be associated with your Microsoft account, not your son's account.
I hope this helps clarify the licensing situation. If you have any further questions, please feel free to ask.