Works fine on kernel 6.4.9-1 or earlier.

Using Debian 11 as a host machine, when upgrading to your Linux kernel 6.4.10-1 or above the virtualbox modules no longer compile via dkms. When I then run /sbin/vboxconfig it errors out also. Here is the output of vbox-setup.log.

Building the main VirtualBox module.
Building the net filter module.
Error building the module:
make V=1 CONFIG_MODULE_SIG= CONFIG_MODULE_SIG_ALL= -C /lib/modules/6.4.10-3-liquorix-amd64/build M=/tmp/vbox.0 SRCROOT=/tmp/vbox.0 -j4 modules
make[1]: warning: -j4 forced in submake: resetting jobserver mode.
make -f ./scripts/Makefile.build obj=/tmp/vbox.0 need-builtin=1 need-modorder=1
# cmd_mod /tmp/vbox.0/vboxnetflt.mod
printf '%s
' linux/VBoxNetFlt-linux.o VBoxNetFlt.o SUPR0IdcClient.o SUPR0IdcClientComponent.o linux/SUPR0IdcClient-linux.o | awk '!x[$0]++ { print("/tmp/vbox.0/"$0) }' > /tmp/vbox.0/vboxnetflt.mod
# CC [M] /tmp/vbox.0/linux/VBoxNetFlt-linux.o
gcc -Wp,-MMD,/tmp/vbox.0/linux/.VBoxNetFlt-linux.o.d -nostdinc -I./arch/x86/include -I./arch/x86/include/generated -I./include -I./arch/x86/include/uapi -I./arch/x86/include/generated/uapi -I./include/uapi -I./include/generated/uapi -include ./include/linux/compiler-version.h -include ./include/linux/kconfig.h -include ./include/linux/compiler_types.h -D__KERNEL__ -fmacro-prefix-map=./= -Wall -Wundef -Werror=strict-prototypes -Wno-trigraphs -fno-strict-aliasing -fno-common -fshort-wchar -fno-PIE -Werror=implicit-function-declaration -Werror=implicit-int -Werror=return-type -Wno-format-security -funsigned-char -std=gnu11 -mno-sse -mno-mmx -mno-sse2 -mno-3dnow -mno-avx -mno-avx2 -fno-tree-vectorize -fcf-protection=none -m64 -falign-jumps=1 -falign-loops=1 -mno-80387 -mno-fp-ret-in-387 -mpreferred-stack-boundary=3 -mskip-rax-setup -mtune=generic -mno-red-zone -mcmodel=kernel -Wno-sign-compare -fno-asynchronous-unwind-tables -mindirect-branch=thunk-extern -mindirect-branch-register -mfunction-return=thunk-extern -fno-jump-tables -fpatchable-function-entry=16,16 -fno-delete-null-pointer-checks -Wno-frame-address -Wno-format-truncation -Wno-format-overflow -Wno-address-of-packed-member -O3 -fno-allow-store-data-races -Wframe-larger-than=2048 -fstack-protector-strong -Wno-main -Wno-unused-but-set-variable -Wno-unused-const-variable -fno-stack-clash-protection -pg -mrecord-mcount -mfentry -DCC_USING_FENTRY -falign-functions=16 -Wdeclaration-after-statement -Wvla -Wno-pointer-sign -Wcast-function-type -Wno-stringop-truncation -Wno-stringop-overflow -Wno-restrict -Wno-maybe-uninitialized -Wno-alloc-size-larger-than -Wimplicit-fallthrough=5 -fno-strict-overflow -fno-stack-check -Werror=date-time -Werror=incompatible-pointer-types -Werror=designated-init -Wno-packed-not-aligned -g -include /tmp/vbox.0/include/VBox/SUPDrvMangling.h -fno-pie -Wno-declaration-after-statement -I./include -I/tmp/vbox.0/ -I/tmp/vbox.0/include -I/tmp/vbox.0/r0drv/linux -D__KERNEL__ -DMODULE -DRT_WITHOUT_PRAGMA_ONCE -DRT_OS_LINUX -DIN_RING0 -DIN_RT_R0 -DIN_SUP_R0 -DVBOX -DRT_WITH_VBOX -DVBOX_WITH_HARDENING -DVBOX_WITH_64_BITS_GUESTS -DRT_ARCH_AMD64 -DMODULE -DKBUILD_BASENAME='"VBoxNetFlt_linux"' -DKBUILD_MODNAME='"vboxnetflt"' -D__KBUILD_MODNAME=kmod_vboxnetflt -c -o /tmp/vbox.0/linux/VBoxNetFlt-linux.o /tmp/vbox.0/linux/VBoxNetFlt-linux.c ; ./tools/objtool/objtool --hacks=jump_label --hacks=noinstr --hacks=skylake --orc --retpoline --rethunk --static-call --uaccess --prefix=16 --module /tmp/vbox.0/linux/VBoxNetFlt-linux.o
# CC [M] /tmp/vbox.0/VBoxNetFlt.o
gcc -Wp,-MMD,/tmp/vbox.0/.VBoxNetFlt.o.d -nostdinc -I./arch/x86/include -I./arch/x86/include/generated -I./include -I./arch/x86/include/uapi -I./arch/x86/include/generated/uapi -I./include/uapi -I./include/generated/uapi -include ./include/linux/compiler-version.h -include ./include/linux/kconfig.h -include ./include/linux/compiler_types.h -D__KERNEL__ -fmacro-prefix-map=./= -Wall -Wundef -Werror=strict-prototypes -Wno-trigraphs -fno-strict-aliasing -fno-common -fshort-wchar -fno-PIE -Werror=implicit-function-declaration -Werror=implicit-int -Werror=return-type -Wno-format-security -funsigned-char -std=gnu11 -mno-sse -mno-mmx -mno-sse2 -mno-3dnow -mno-avx -mno-avx2 -fno-tree-vectorize -fcf-protection=none -m64 -falign-jumps=1 -falign-loops=1 -mno-80387 -mno-fp-ret-in-387 -mpreferred-stack-boundary=3 -mskip-rax-setup -mtune=generic -mno-red-zone -mcmodel=kernel -Wno-sign-compare -fno-asynchronous-unwind-tables -mindirect-branch=thunk-extern -mindirect-branch-register -mfunction-return=thunk-extern -fno-jump-tables -fpatchable-function-entry=16,16 -fno-delete-null-pointer-checks -Wno-frame-address -Wno-format-truncation -Wno-format-overflow -Wno-address-of-packed-member -O3 -fno-allow-store-data-races -Wframe-larger-than=2048 -fstack-protector-strong -Wno-main -Wno-unused-but-set-variable -Wno-unused-const-variable -fno-stack-clash-protection -pg -mrecord-mcount -mfentry -DCC_USING_FENTRY -falign-functions=16 -Wdeclaration-after-statement -Wvla -Wno-pointer-sign -Wcast-function-type -Wno-stringop-truncation -Wno-stringop-overflow -Wno-restrict -Wno-maybe-uninitialized -Wno-alloc-size-larger-than -Wimplicit-fallthrough=5 -fno-strict-overflow -fno-stack-check -Werror=date-time -Werror=incompatible-pointer-types -Werror=designated-init -Wno-packed-not-aligned -g -include /tmp/vbox.0/include/VBox/SUPDrvMangling.h -fno-pie -Wno-declaration-after-statement -I./include -I/tmp/vbox.0/ -I/tmp/vbox.0/include -I/tmp/vbox.0/r0drv/linux -D__KERNEL__ -DMODULE -DRT_WITHOUT_PRAGMA_ONCE -DRT_OS_LINUX -DIN_RING0 -DIN_RT_R0 -DIN_SUP_R0 -DVBOX -DRT_WITH_VBOX -DVBOX_WITH_HARDENING -DVBOX_WITH_64_BITS_GUESTS -DRT_ARCH_AMD64 -DMODULE -DKBUILD_BASENAME='"VBoxNetFlt"' -DKBUILD_MODNAME='"vboxnetflt"' -D__KBUILD_MODNAME=kmod_vboxnetflt -c -o /tmp/vbox.0/VBoxNetFlt.o /tmp/vbox.0/VBoxNetFlt.c ; ./tools/objtool/objtool --hacks=jump_label --hacks=noinstr --hacks=skylake --orc --retpoline --rethunk --static-call --uaccess --prefix=16 --module /tmp/vbox.0/VBoxNetFlt.o
# CC [M] /tmp/vbox.0/SUPR0IdcClient.o
gcc -Wp,-MMD,/tmp/vbox.0/.SUPR0IdcClient.o.d -nostdinc -I./arch/x86/include -I./arch/x86/include/generated -I./include -I./arch/x86/include/uapi -I./arch/x86/include/generated/uapi -I./include/uapi -I./include/generated/uapi -include ./include/linux/compiler-version.h -include ./include/linux/kconfig.h -include ./include/linux/compiler_types.h -D__KERNEL__ -fmacro-prefix-map=./= -Wall -Wundef -Werror=strict-prototypes -Wno-trigraphs -fno-strict-aliasing -fno-common -fshort-wchar -fno-PIE -Werror=implicit-function-declaration -Werror=implicit-int -Werror=return-type -Wno-format-security -funsigned-char -std=gnu11 -mno-sse -mno-mmx -mno-sse2 -mno-3dnow -mno-avx -mno-avx2 -fno-tree-vectorize -fcf-protection=none -m64 -falign-jumps=1 -falign-loops=1 -mno-80387 -mno-fp-ret-in-387 -mpreferred-stack-boundary=3 -mskip-rax-setup -mtune=generic -mno-red-zone -mcmodel=kernel -Wno-sign-compare -fno-asynchronous-unwind-tables -mindirect-branch=thunk-extern -mindirect-branch-register -mfunction-return=thunk-extern -fno-jump-tables -fpatchable-function-entry=16,16 -fno-delete-null-pointer-checks -Wno-frame-address -Wno-format-truncation -Wno-format-overflow -Wno-address-of-packed-member -O3 -fno-allow-store-data-races -Wframe-larger-than=2048 -fstack-protector-strong -Wno-main -Wno-unused-but-set-variable -Wno-unused-const-variable -fno-stack-clash-protection -pg -mrecord-mcount -mfentry -DCC_USING_FENTRY -falign-functions=16 -Wdeclaration-after-statement -Wvla -Wno-pointer-sign -Wcast-function-type -Wno-stringop-truncation -Wno-stringop-overflow -Wno-restrict -Wno-maybe-uninitialized -Wno-alloc-size-larger-than -Wimplicit-fallthrough=5 -fno-strict-overflow -fno-stack-check -Werror=date-time -Werror=incompatible-pointer-types -Werror=designated-init -Wno-packed-not-aligned -g -include /tmp/vbox.0/include/VBox/SUPDrvMangling.h -fno-pie -Wno-declaration-after-statement -I./include -I/tmp/vbox.0/ -I/tmp/vbox.0/include -I/tmp/vbox.0/r0drv/linux -D__KERNEL__ -DMODULE -DRT_WITHOUT_PRAGMA_ONCE -DRT_OS_LINUX -DIN_RING0 -DIN_RT_R0 -DIN_SUP_R0 -DVBOX -DRT_WITH_VBOX -DVBOX_WITH_HARDENING -DVBOX_WITH_64_BITS_GUESTS -DRT_ARCH_AMD64 -DMODULE -DKBUILD_BASENAME='"SUPR0IdcClient"' -DKBUILD_MODNAME='"vboxnetflt"' -D__KBUILD_MODNAME=kmod_vboxnetflt -c -o /tmp/vbox.0/SUPR0IdcClient.o /tmp/vbox.0/SUPR0IdcClient.c ; ./tools/objtool/objtool --hacks=jump_label --hacks=noinstr --hacks=skylake --orc --retpoline --rethunk --static-call --uaccess --prefix=16 --module /tmp/vbox.0/SUPR0IdcClient.o
# CC [M] /tmp/vbox.0/SUPR0IdcClientComponent.o
gcc -Wp,-MMD,/tmp/vbox.0/.SUPR0IdcClientComponent.o.d -nostdinc -I./arch/x86/include -I./arch/x86/include/generated -I./include -I./arch/x86/include/uapi -I./arch/x86/include/generated/uapi -I./include/uapi -I./include/generated/uapi -include ./include/linux/compiler-version.h -include ./include/linux/kconfig.h -include ./include/linux/compiler_types.h -D__KERNEL__ -fmacro-prefix-map=./= -Wall -Wundef -Werror=strict-prototypes -Wno-trigraphs -fno-strict-aliasing -fno-common -fshort-wchar -fno-PIE -Werror=implicit-function-declaration -Werror=implicit-int -Werror=return-type -Wno-format-security -funsigned-char -std=gnu11 -mno-sse -mno-mmx -mno-sse2 -mno-3dnow -mno-avx -mno-avx2 -fno-tree-vectorize -fcf-protection=none -m64 -falign-jumps=1 -falign-loops=1 -mno-80387 -mno-fp-ret-in-387 -mpreferred-stack-boundary=3 -mskip-rax-setup -mtune=generic -mno-red-zone -mcmodel=kernel -Wno-sign-compare -fno-asynchronous-unwind-tables -mindirect-branch=thunk-extern -mindirect-branch-register -mfunction-return=thunk-extern -fno-jump-tables -fpatchable-function-entry=16,16 -fno-delete-null-pointer-checks -Wno-frame-address -Wno-format-truncation -Wno-format-overflow -Wno-address-of-packed-member -O3 -fno-allow-store-data-races -Wframe-larger-than=2048 -fstack-protector-strong -Wno-main -Wno-unused-but-set-variable -Wno-unused-const-variable -fno-stack-clash-protection -pg -mrecord-mcount -mfentry -DCC_USING_FENTRY -falign-functions=16 -Wdeclaration-after-statement -Wvla -Wno-pointer-sign -Wcast-function-type -Wno-stringop-truncation -Wno-stringop-overflow -Wno-restrict -Wno-maybe-uninitialized -Wno-alloc-size-larger-than -Wimplicit-fallthrough=5 -fno-strict-overflow -fno-stack-check -Werror=date-time -Werror=incompatible-pointer-types -Werror=designated-init -Wno-packed-not-aligned -g -include /tmp/vbox.0/include/VBox/SUPDrvMangling.h -fno-pie -Wno-declaration-after-statement -I./include -I/tmp/vbox.0/ -I/tmp/vbox.0/include -I/tmp/vbox.0/r0drv/linux -D__KERNEL__ -DMODULE -DRT_WITHOUT_PRAGMA_ONCE -DRT_OS_LINUX -DIN_RING0 -DIN_RT_R0 -DIN_SUP_R0 -DVBOX -DRT_WITH_VBOX -DVBOX_WITH_HARDENING -DVBOX_WITH_64_BITS_GUESTS -DRT_ARCH_AMD64 -DMODULE -DKBUILD_BASENAME='"SUPR0IdcClientComponent"' -DKBUILD_MODNAME='"vboxnetflt"' -D__KBUILD_MODNAME=kmod_vboxnetflt -c -o /tmp/vbox.0/SUPR0IdcClientComponent.o /tmp/vbox.0/SUPR0IdcClientComponent.c ; ./tools/objtool/objtool --hacks=jump_label --hacks=noinstr --hacks=skylake --orc --retpoline --rethunk --static-call --uaccess --prefix=16 --module /tmp/vbox.0/SUPR0IdcClientComponent.o
# cmd_check_local_export /tmp/vbox.0/SUPR0IdcClientComponent.o
./scripts/check-local-export /tmp/vbox.0/SUPR0IdcClientComponent.o
# cmd_gen_objtooldep /tmp/vbox.0/SUPR0IdcClientComponent.o
{ echo ; echo '/tmp/vbox.0/SUPR0IdcClientComponent.o: $(wildcard ./tools/objtool/objtool)' ; } >> /tmp/vbox.0/.SUPR0IdcClientComponent.o.cmd
# CC [M] /tmp/vbox.0/linux/SUPR0IdcClient-linux.o
gcc -Wp,-MMD,/tmp/vbox.0/linux/.SUPR0IdcClient-linux.o.d -nostdinc -I./arch/x86/include -I./arch/x86/include/generated -I./include -I./arch/x86/include/uapi -I./arch/x86/include/generated/uapi -I./include/uapi -I./include/generated/uapi -include ./include/linux/compiler-version.h -include ./include/linux/kconfig.h -include ./include/linux/compiler_types.h -D__KERNEL__ -fmacro-prefix-map=./= -Wall -Wundef -Werror=strict-prototypes -Wno-trigraphs -fno-strict-aliasing -fno-common -fshort-wchar -fno-PIE -Werror=implicit-function-declaration -Werror=implicit-int -Werror=return-type -Wno-format-security -funsigned-char -std=gnu11 -mno-sse -mno-mmx -mno-sse2 -mno-3dnow -mno-avx -mno-avx2 -fno-tree-vectorize -fcf-protection=none -m64 -falign-jumps=1 -falign-loops=1 -mno-80387 -mno-fp-ret-in-387 -mpreferred-stack-boundary=3 -mskip-rax-setup -mtune=generic -mno-red-zone -mcmodel=kernel -Wno-sign-compare -fno-asynchronous-unwind-tables -mindirect-branch=thunk-extern -mindirect-branch-register -mfunction-return=thunk-extern -fno-jump-tables -fpatchable-function-entry=16,16 -fno-delete-null-pointer-checks -Wno-frame-address -Wno-format-truncation -Wno-format-overflow -Wno-address-of-packed-member -O3 -fno-allow-store-data-races -Wframe-larger-than=2048 -fstack-protector-strong -Wno-main -Wno-unused-but-set-variable -Wno-unused-const-variable -fno-stack-clash-protection -pg -mrecord-mcount -mfentry -DCC_USING_FENTRY -falign-functions=16 -Wdeclaration-after-statement -Wvla -Wno-pointer-sign -Wcast-function-type -Wno-stringop-truncation -Wno-stringop-overflow -Wno-restrict -Wno-maybe-uninitialized -Wno-alloc-size-larger-than -Wimplicit-fallthrough=5 -fno-strict-overflow -fno-stack-check -Werror=date-time -Werror=incompatible-pointer-types -Werror=designated-init -Wno-packed-not-aligned -g -include /tmp/vbox.0/include/VBox/SUPDrvMangling.h -fno-pie -Wno-declaration-after-statement -I./include -I/tmp/vbox.0/ -I/tmp/vbox.0/include -I/tmp/vbox.0/r0drv/linux -D__KERNEL__ -DMODULE -DRT_WITHOUT_PRAGMA_ONCE -DRT_OS_LINUX -DIN_RING0 -DIN_RT_R0 -DIN_SUP_R0 -DVBOX -DRT_WITH_VBOX -DVBOX_WITH_HARDENING -DVBOX_WITH_64_BITS_GUESTS -DRT_ARCH_AMD64 -DMODULE -DKBUILD_BASENAME='"SUPR0IdcClient_linux"' -DKBUILD_MODNAME='"vboxnetflt"' -D__KBUILD_MODNAME=kmod_vboxnetflt -c -o /tmp/vbox.0/linux/SUPR0IdcClient-linux.o /tmp/vbox.0/linux/SUPR0IdcClient-linux.c ; ./tools/objtool/objtool --hacks=jump_label --hacks=noinstr --hacks=skylake --orc --retpoline --rethunk --static-call --uaccess --prefix=16 --module /tmp/vbox.0/linux/SUPR0IdcClient-linux.o
# cmd_check_local_export /tmp/vbox.0/SUPR0IdcClient.o
./scripts/check-local-export /tmp/vbox.0/SUPR0IdcClient.o
# cmd_gen_objtooldep /tmp/vbox.0/SUPR0IdcClient.o
{ echo ; echo '/tmp/vbox.0/SUPR0IdcClient.o: $(wildcard ./tools/objtool/objtool)' ; } >> /tmp/vbox.0/.SUPR0IdcClient.o.cmd
# cmd_check_local_export /tmp/vbox.0/linux/SUPR0IdcClient-linux.o
./scripts/check-local-export /tmp/vbox.0/linux/SUPR0IdcClient-linux.o
# cmd_gen_objtooldep /tmp/vbox.0/linux/SUPR0IdcClient-linux.o
{ echo ; echo '/tmp/vbox.0/linux/SUPR0IdcClient-linux.o: $(wildcard ./tools/objtool/objtool)' ; } >> /tmp/vbox.0/linux/.SUPR0IdcClient-linux.o.cmd
# cmd_check_local_export /tmp/vbox.0/VBoxNetFlt.o
./scripts/check-local-export /tmp/vbox.0/VBoxNetFlt.o
# cmd_gen_objtooldep /tmp/vbox.0/VBoxNetFlt.o
{ echo ; echo '/tmp/vbox.0/VBoxNetFlt.o: $(wildcard ./tools/objtool/objtool)' ; } >> /tmp/vbox.0/.VBoxNetFlt.o.cmd
/tmp/vbox.0/linux/VBoxNetFlt-linux.c: In function ‘vboxNetFltLinuxForwardToIntNetInner’:
/tmp/vbox.0/linux/VBoxNetFlt-linux.c:1570:40: error: implicit declaration of function ‘skb_gso_segment’; did you mean ‘skb_gso_reset’? [-Werror=implicit-function-declaration]
1570 | struct sk_buff *pSegment = skb_gso_segment(pBuf, 0 /*supported features*/);
| ^~~~~~~~~~~~~~~
| skb_gso_reset
/tmp/vbox.0/linux/VBoxNetFlt-linux.c:1570:40: warning: initialization of ‘struct sk_buff *’ from ‘int’ makes pointer from integer without a cast [-Wint-conversion]
cc1: some warnings being treated as errors
make[2]: *** [scripts/Makefile.build:252: /tmp/vbox.0/linux/VBoxNetFlt-linux.o] Error 1
make[1]: *** [Makefile:2043: /tmp/vbox.0] Error 2
make: *** [/tmp/vbox.0/Makefile-footer.gmk:133: vboxnetflt] Error 2

< Edited by nuts2u :: Aug 16, 23, 17:15 >
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It's well known, reported upstream and patch available: www.virtualbox.org/ticket/21796

You'll have to bug Debian maintainers to include patch.
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Thank you for the update
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I added the patch to MX Linux's backport of VBox to Bookworm and Bullseye, and it does fix the virtualbox-dkms builds for the most recent 6.4 Liquorix and backported Sid 6.4.11 kernels. Thanks!

I just checked, and it has been reported on Debian's bug tracker, yet no response from the maintainer.
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I have no confidence that it will get fixed in Debian Stable or older, the maintainers are only required to make sure the package works with other packages in their repository. And in-fact, they're discouraged from adding fixes for out of tree software versions since you could break integration with in-repo packages.

Either way, I hope they include it.
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Debian stopped having virtualbox in their stable or even testing repositories, but at least it's updated in Sid so I can rebuild it on stable and oldstable. packages.debian.org/search?keywords=virtualbox&searchon=names&suite=all&section=all
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