Is this your principal private residence or an investment property? If it's your PPR then perhaps there is no SD liability anway if the €150K half share is under the relevant SD exemption threshold. In addition, if SD does apply then transfers between family members are taxed at half the normal rate. Normally structuring transactions mainly or solely just to avoid taxes will fall foul of the Revenue's anti-avoidance rules. If in doubt get independent, professional advice.