The same €300,000 resale, bought in two names

The identical resale purchase with two buyers on the contract, showing how the per-buyer bands reduce the fee.

Why this one is interesting

The bands are assessed per buyer, so splitting the purchase keeps more of the value in the lower bands. The saving is not a loophole and requires no structuring beyond deciding whose names go on the contract — but it has to be decided before the contract is drafted.