VirtualBox is an x86 virtualization hypervisor. It only runs on an x86 platform. See While Rosetta 2 will run many x86 apps very well on an M1 Mac, virtualization products are not supported per this Apple document.
Hi All,Currently you CANNOT virtualize Windows on a new M1-based Mac. If you need that feature you will have to purchase an Intel-based Mac. If you need that feature you will have to purchase an Intel-based Mac. Jan 28, 2021 My Dell Precision M3800 running Fedora works great but is really starting to show its age, and Im thinking about getting a new Mac M1-based laptop as it would really be useful for Video production. But I really need to have a IA64 CentOS 7/8 VMs runn.Read more.

Failed to open a session for the virtual machine Ubuntu Server.
Apple M1 Linux
The virtual machine 'Ubuntu Server' has terminated unexpectedly during startup with exit code 1 (0x1).Result Code: NS_ERROR_FAILURE (0x80004005)
Component: MachineWrap
Interface: IMachine {85632c68-b5bb-4316-a900-5eb28d3413df}
And
VERR_VM_DRIVER_OPEN_ERROR (rc=-1911)
Make sure the kernel module has been loaded successfully.
where: suplibOsInit what: 3 VERR_VM_DRIVER_OPEN_ERROR (-1911) - Was not able to open the support driver. Generic open error used when none of the other ones fit.
From the macOS 11 Big Sur Release Notes:
Kernel
New Features
The kern.argmax limit has been increased, allowing programs to receive longer argument lists. (48661669)
Darwin kevent now allows non-parent processes to register for NOTE_EXITSTATUS, which delivers the same values as the wait() family of functions in the event data. Refer to the wait4() man page for more information. This event is subject to the following security checks:
Virtualbox For Macbook Pro M1
The requesting process is allowed to send signals by sandbox restrictions.The requesting process and the target process are running as the same user or the requesting process has root privileges. (58134463)
Known Issues
Installing a new kernel extension requires signing in as an Admin user. During kernel extension development, every time a kernel extension is changed, it must be signed and notarized. In both cases, your Mac must be restarted to load the extension. (55068348)
Remote panic dumps aren't currently available. (57915324)
New in macOS Big Sur 11 beta, the system ships with a built-in dynamic linker cache of all system-provided libraries. As part of this change, copies of dynamic libraries are no longer present on the filesystem. Code that attempts to check for dynamic library presence by looking for a file at a path or enumerating a directory will fail. Instead, check for library presence by attempting to dlopen() the path, which will correctly check for the library in the cache. (62986286)
kmutil install might fail to build a development kextcache. (63772702)
Virtualbox For M1 Mac Download
Workaround: Copy the release .elides to the locations of the development .elides:sudo cp /path/to/livemount/System/Library/KernelCollections/BootKernelExtensions.kc.elides /path/to/livemount/System/Library/KernelCollections/BootKernelExtensions.kc.development.elides
sudo cp /path/to/livemount/System/Library/KernelCollections/BootKernelExtensions.kc.elides /path/to/livemount/System/Library/KernelCollections/BootKernelExtensions.kc.kasan.elides
sudo cp /path/to/livemount/System/Library/KernelCollections/BootKernelExtensions.kc.elides /path/to/livemount/System/Library/KernelCollections/BootKernelExtensions.kc.debug.elides
sudo cp /path/to/livemount/System/Library/KernelCollections/SystemKernelExtensions.kc.elides /path/to/livemount/System/Library/KernelCollections/SystemKernelExtensions.kc.development.elides
sudo cp /path/to/livemount/System/Library/KernelCollections/SystemKernelExtensions.kc.elides /path/to/livemount/System/Library/KernelCollections/SystemKernelExtensions.kc.kasan.elides
sudo cp /path/to/livemount/System/Library/KernelCollections/SystemKernelExtensions.kc.elides /path/to/livemount/System/Library/KernelCollections/SystemKernelExtensions.kc.debug.elides
Use only absolute paths with the --volume-root option of kmutil, and don't use a trailing /. (63773848)
Mac M1 Virtual Machine
After removing a DriverKit extension, restart your Mac to complete uninstallation. (63995046)

Symbols exported by both xnu and Apple kernel extensions will change. Recompile your kernel extension with each update to macOS Big Sur 11 beta to ensure compatibility. (64262563)
Moving a kernel extension bundle out of /Library/Extensions might not completely uninstall it. (64331929)
Workaround:
Remove the extension from /Library/Extensions.
Boot to macOS Recovery.
Run Terminal.
Enter the command kmutil invoke-panic-medic.
Restart your Mac.
Follow the prompt to open System Preferences and navigate to Security & Privacy.
Follow the prompt to restart.
An unexpected System Extension Updated alert for third-party kernel extensions which are included in macOS might appear. These include: Accusys, Inc., ATTO Technology, Inc., Areca Technology Corporation, CalDigit, Inc., HighPoint Technologies, Inc., Promise Technology Mobile Apps, and Other World Computing. (64337113)

Kernel extensions using certain deprecated KPIs no longer load. Refer to the support page . While macOS Big Sur remains in development, you can temporarily disable System Integrity Protection to allow these deprecated extensions to load. (55068348)With Apple moving to ARM based CPUs with their M1 based Macs, I am curious as to whether this end of the road for Virtual Box on macOS? I ask since Virtual Box does state on its home page that 'VirtualBox is a powerful x86 and AMD64/Intel64 virtualization product for enterprise as well as home use.'
My understanding is that Virtual Box would need to depend on emulation to work on ARM, so it is no longer really virtualisation. If there has been any decisions made by the Virtual Box team, that can be shared, then I'd be curious to to know, partly so I can make an impact analysis when looking at new hardware.
