Same issue, cannot build the VirtualBox kernel module.
DKMS make.log for virtualbox-5.0.16 for kernel 4.4.0-1-grsec-amd64
(x86_64)
Mon Apr 18 11:30:32 PDT 2016
make: Entering directory '/usr/src/linux-headers-4.4.0-1-grsec-amd64'
/usr/src/linux-headers-4.4.0-1-common-grsec/Makefile:625:
scripts/Makefile.gcc-plugins: No such file or directory
make[2]: *** No rule to make target 'scripts/Makefile.gcc-plugins'.
Stop.
Makefile:146: recipe for target 'sub-make' failed
make[1]: *** [sub-make] Error 2
Makefile:8: recipe for target 'all' failed
make: *** [all] Error 2
make: Leaving directory '/usr/src/linux-headers-4.4.0-1-grsec-amd64'