Virtualbox 5.0.0 will emerge if the "-qt4" flag is set. However, it will not create the executable file /usr/bin/VirtualBox. Other executables, such as VBoxManage and VBoxHeadless get created and are executable even if the qt4 flag is not set. virtualbox-bin emerges without difficulty if the "-qt4" flag is set. #emerge --info Portage 2.2.20 (python 2.7.10-final-0, default/linux/amd64/13.0/desktop/kde, gcc-4.8.4, glibc-2.21-r1, 4.1.3-gentoo x86_64) ================================================================= System uname: Linux-4.1.3-gentoo-x86_64-AMD_Phenom-tm-_II_X4_940_Processor-with-gentoo-2.2 KiB Mem: 8175380 total, 140996 free KiB Swap: 16777212 total, 16777116 free Timestamp of repository gentoo: Sat, 25 Jul 2015 23:00:01 +0000 sh bash 4.3_p39 ld GNU ld (Gentoo 2.25 p1.2) 2.25 app-shells/bash: 4.3_p39::gentoo dev-lang/perl: 5.22.0::gentoo dev-lang/python: 2.7.10::gentoo, 3.3.5-r1::gentoo dev-util/cmake: 3.2.3::gentoo dev-util/pkgconfig: 0.28-r3::gentoo sys-apps/baselayout: 2.2::gentoo sys-apps/openrc: 0.17::gentoo sys-apps/sandbox: 2.6-r1::gentoo sys-devel/autoconf: 2.13::gentoo, 2.69-r1::gentoo sys-devel/automake: 1.11.6-r1::gentoo, 1.12.6::gentoo, 1.13.4::gentoo, 1.14.1::gentoo, 1.15::gentoo sys-devel/binutils: 2.25-r1::gentoo sys-devel/gcc: 4.8.4::gentoo, 4.9.3::gentoo sys-devel/gcc-config: 1.8::gentoo sys-devel/libtool: 2.4.6-r1::gentoo sys-devel/make: 4.1-r1::gentoo sys-kernel/linux-headers: 4.1::gentoo (virtual/os-headers) sys-libs/glibc: 2.21-r1::gentoo Repositories: gentoo location: /usr/portage sync-type: rsync sync-uri: rsync://rsync.gentoo.org/gentoo-portage priority: -1000 ACCEPT_KEYWORDS="amd64 ~amd64" ACCEPT_LICENSE="*" CBUILD="x86_64-pc-linux-gnu" CFLAGS="-march=native -O2 -pipe" CHOST="x86_64-pc-linux-gnu" CONFIG_PROTECT="/etc /etc/stunnel/stunnel.conf /usr/share/config /usr/share/gnupg/qualified.txt" CONFIG_PROTECT_MASK="/etc/ca-certificates.conf /etc/dconf /etc/env.d /etc/fonts/fonts.conf /etc/gconf /etc/gentoo-release /etc/revdep-rebuild /etc/sandbox.d /etc/terminfo" CXXFLAGS="-march=native -O2 -pipe" DISTDIR="/usr/portage/distfiles" FCFLAGS="-O2 -pipe" FEATURES="assume-digests binpkg-logs config-protect-if-modified distlocks ebuild-locks fixlafiles merge-sync news parallel-fetch preserve-libs protect-owned sandbox sfperms strict unknown-features-warn unmerge-logs unmerge-orphans userfetch userpriv usersandbox usersync" FFLAGS="-O2 -pipe" GENTOO_MIRRORS="http://mirrors.rit.edu/gentoo/ http://mirror.lug.udel.edu/pub/gentoo/" LANG="en_US" LDFLAGS="-Wl,-O1 -Wl,--as-needed" MAKEOPTS="-j5" PKGDIR="/usr/portage/packages" PORTAGE_CONFIGROOT="/" PORTAGE_RSYNC_OPTS="--recursive --links --safe-links --perms --times --omit-dir-times --compress --force --whole-file --delete --stats --human-readable --timeout=180 --exclude=/distfiles --exclude=/local --exclude=/packages" PORTAGE_TMPDIR="/var/tmp" USE="X a52 aac acl acpi alsa amd64 apm berkdb bzip2 cairo cdda cdr cli consolekit corefonts cracklib crypt cups cxx dbus dcc_video declarative designer desktopglobe dri dts dvd dvdr emboss encode exif fam ffmpeg firefox flac flash foomaticdb fortran frei0r gdbm gif git glamor gnome-keyring gpm gtk gtk3 hddtemp iconv icu imap ipv6 jpeg kde kipi lcms legacy-systray libnotify lm_sensors mad mdnsresponder-compat melt mmx mmxext mng modules mp3 mp4 mpeg multilib ncurses nfs nls nptl ntp ogg opengl openmp pam pango pcre pcre16 pdf phonon plasma pm-utils png policykit ppds python qt3support qt4 readline sdl semantic-desktop sensord session spell sqlite sse sse2 ssl startup-notification svg symlink tcpd theora tiff truetype udev udisks unicode upower usb vnc vorbis wxwidgets x264 xcb xcomposite xinerama xml xrandr xscreensaver xv xvid zlib" ABI_X86="64" ALSA_CARDS="ali5451 als4000 atiixp atiixp-modem bt87x ca0106 cmipci emu10k1x ens1370 ens1371 es1938 es1968 fm801 hda-intel intel8x0 intel8x0m maestro3 trident usb-audio via82xx via82xx-modem ymfpci" APACHE2_MODULES="authn_core authz_core socache_shmcb unixd actions alias auth_basic authn_alias authn_anon authn_dbm authn_default authn_file authz_dbm authz_default authz_groupfile authz_host authz_owner authz_user autoindex cache cgi cgid dav dav_fs dav_lock deflate dir disk_cache env expires ext_filter file_cache filter headers include info log_config logio mem_cache mime mime_magic negotiation rewrite setenvif speling status unique_id userdir usertrack vhost_alias" CALLIGRA_FEATURES="kexi words flow plan sheets stage tables krita karbon braindump author" CAMERAS="ptp2" COLLECTD_PLUGINS="df interface irq load memory rrdtool swap syslog" CPU_FLAGS_X86="mmx mmxext sse sse2" ELIBC="glibc" GPSD_PROTOCOLS="ashtech aivdm earthmate evermore fv18 garmin garmintxt gpsclock itrax mtk3301 nmea ntrip navcom oceanserver oldstyle oncore rtcm104v2 rtcm104v3 sirf superstar2 timing tsip tripmate tnt ublox ubx" GRUB_PLATFORMS="efi" INPUT_DEVICES="evdev mouse keyboard" KERNEL="linux" LCD_DEVICES="bayrad cfontz cfontz633 glk hd44780 lb216 lcdm001 mtxorb ncurses text" LIBREOFFICE_EXTENSIONS="presenter-console presenter-minimizer" OFFICE_IMPLEMENTATION="libreoffice" PHP_TARGETS="php5-5" PYTHON_SINGLE_TARGET="python2_7" PYTHON_TARGETS="python2_7 python3_4" RUBY_TARGETS="ruby19 ruby20" USERLAND="GNU" VIDEO_CARDS="nouveau" XTABLES_ADDONS="quota2 psd pknock lscan length2 ipv4options ipset ipp2p iface geoip fuzzy condition tee tarpit sysrq steal rawnat logmark ipmark dhcpmac delude chaos account" Unset: CPPFLAGS, CTARGET, EMERGE_DEFAULT_OPTS, INSTALL_MASK, LC_ALL, PORTAGE_BUNZIP2_COMMAND, PORTAGE_COMPRESS, PORTAGE_COMPRESS_FLAGS, PORTAGE_RSYNC_EXTRA_OPTS, USE_PYTHON
The /usr/bin/VirtualBox gui (qt4) frontend is toggled by USE=qt4, this is not a bug. Similar situation as vlc and wpa_supplicant.