Espoo, Finland - Nokia has agreed to sell and lease back its head office building in Espoo, Finland on a long-term lease to Finland-based Exilion.

ENGADGET: Nokia sells its Espoo, Finland HQ for $222 million, will stay on as tenant

It was earmarked for inclusion in a 2001 lease sale but held back after objections from Floridians--an important presidential voting bloc.

FORBES: Open the Spigots

While it would be natural for landlords to take back shops they can re-lease, after a brand stops paying rent, the threat of paying tax on empty properties often stops them from doing so.

WSJ: U.K. Retail Rents Drop as Stores Close

If you have this setup, consider leasing that building back to the business for a long-term lease.

FORBES: How To Retain Control, Even As You Exit

Merchant banker Augustus Smith bought the lease from the Duchy of Cornwall back in the 1830s, and his descendants, the Dorrien-Smiths, now run the Tresco Estate as a family business.

BBC: The last piece of England