--- a/gcc-config.orig	2018-12-02 18:26:50.592567325 +0100
+++ a/gcc-config.orig	2018-12-02 19:01:07.177300049 +0100
@@ -295,6 +295,12 @@ 
 	eval $(grep -h '^LDPATH=' "${GCC_ENV_D}"/${CHOST}-* | tail -1)
 	LDPATH=${LDPATH%%:*}
 
+	local libdir="${EROOT}${GENTOO_LIBDIR}"
+	local usrlibdir="${EROOT}usr/${GENTOO_LIBDIR}"
+	# If /lib and /usr/lib are the same, we have USE=-split-usr and usrmerge.
+	# Hence we do not need the following safety net.
+	[ "${usrlibdir}" -ef "${libdir}" ] && return 0
+
 	# If /usr isn't a sep mount, then don't bother with linking stuff.
 	if ln "${ROOT}/${LDPATH}/libgcc.a" "${EROOT}"/lib/.gcc.config.$$ 2>/dev/null ; then
 		rm -f "${EROOT}"/lib/.gcc.config.$$
@@ -312,7 +318,6 @@ 
 	# Only bother with this stuff for the native ABI.  We assume the user
 	# doesn't have critical binaries for non-native ABIs which is fair.
 	local gcclib
-	local libdir="${EROOT}${GENTOO_LIBDIR}"
 	mkdir -p "${libdir}"/.gcc.config.new || return 0 # !?!?!
 	for gcclib in gcc_s unwind ; do
 		# This assumes that we always have the .so symlink,