Annuity sale within the family is not advised, since it exists a risk of requalification by the tax authorities at the time of death.
According to article 11 of the Code of Estates:
" Movable or immovable property, sold or assigned in return for payment by the deceased, shall be regarded as part of his estate for the collection of inheritance and transfer rights upon death due by the head of the heirs of the deceased, as making part of the inheritance and collected as a legacy by the purchaser or the assignee, if the deceased, under the terms of the agreement, had reserved himself/herself the usufruct or had stipulated the abandonment for personal benefit either of the usufruct of another property, or of any other right to annuities, unless it is established that the sale or transfer does not disguise any gift at the benefit of the purchaser or the assignee."