diff --git a/lib/fileset/README.md b/lib/fileset/README.md
index 6e57f1f8f2b4a..2ef7b81e88503 100644
--- a/lib/fileset/README.md
+++ b/lib/fileset/README.md
@@ -41,9 +41,16 @@ An attribute set with these values:
 - `_type` (constant string `"fileset"`):
   Tag to indicate this value is a file set.
 
-- `_internalVersion` (constant `2`, the current version):
+- `_internalVersion` (constant `3`, the current version):
   Version of the representation.
 
+- `_internalIsEmptyWithoutBase` (bool):
+  Whether this file set is the empty file set without a base path.
+  If `true`, `_internalBase*` and `_internalTree` are not set.
+  This is the only way to represent an empty file set without needing a base path.
+
+  Such a value can be used as the identity element for `union` and the return value of `unions []` and co.
+
 - `_internalBase` (path):
   Any files outside of this path cannot influence the set of files.
   This is always a directory.
@@ -111,6 +118,26 @@ Arguments:
 - (+) This can be removed later, if we discover it's too restrictive
 - (-) It leads to errors when a sensible result could sometimes be returned, such as in the above example.
 
+### Empty file set without a base
+
+There is a special representation for an empty file set without a base path.
+This is used for return values that should be empty but when there's no base path that would makes sense.
+
+Arguments:
+- Alternative: This could also be represented using `_internalBase = /.` and `_internalTree = null`.
+  - (+) Removes the need for a special representation.
+  - (-) Due to [influence tracking](#influence-tracking),
+    `union empty ./.` would have `/.` as the base path,
+    which would then prevent `toSource { root = ./.; fileset = union empty ./.; }` from working,
+    which is not as one would expect.
+  - (-) With the assumption that there can be multiple filesystem roots (as established with the [path library](../path/README.md)),
+    this would have to cause an error with `union empty pathWithAnotherFilesystemRoot`,
+    which is not as one would expect.
+- Alternative: Do not have such a value and error when it would be needed as a return value
+  - (+) Removes the need for a special representation.
+  - (-) Leaves us with no identity element for `union` and no reasonable return value for `unions []`.
+    From a set theory perspective, which has a well-known notion of empty sets, this is unintuitive.
+
 ### Empty directories
 
 File sets can only represent a _set_ of local files, directories on their own are not representable.
diff --git a/lib/fileset/default.nix b/lib/fileset/default.nix
index 88c8dcd1a70b8..ab26112c94709 100644
--- a/lib/fileset/default.nix
+++ b/lib/fileset/default.nix
@@ -156,7 +156,7 @@ If a directory does not recursively contain any file, it is omitted from the sto
           lib.fileset.toSource: `root` is of type ${typeOf root}, but it should be a path instead.''
     # Currently all Nix paths have the same filesystem root, but this could change in the future.
     # See also ../path/README.md
-    else if rootFilesystemRoot != filesetFilesystemRoot then
+    else if ! fileset._internalIsEmptyWithoutBase && rootFilesystemRoot != filesetFilesystemRoot then
       throw ''
         lib.fileset.toSource: Filesystem roots are not the same for `fileset` and `root` ("${toString root}"):
             `root`: root "${toString rootFilesystemRoot}"
@@ -170,7 +170,7 @@ If a directory does not recursively contain any file, it is omitted from the sto
         lib.fileset.toSource: `root` (${toString root}) is a file, but it should be a directory instead. Potential solutions:
             - If you want to import the file into the store _without_ a containing directory, use string interpolation or `builtins.path` instead of this function.
             - If you want to import the file into the store _with_ a containing directory, set `root` to the containing directory, such as ${toString (dirOf root)}, and set `fileset` to the file path.''
-    else if ! hasPrefix root fileset._internalBase then
+    else if ! fileset._internalIsEmptyWithoutBase && ! hasPrefix root fileset._internalBase then
       throw ''
         lib.fileset.toSource: `fileset` could contain files in ${toString fileset._internalBase}, which is not under the `root` (${toString root}). Potential solutions:
             - Set `root` to ${toString fileset._internalBase} or any directory higher up. This changes the layout of the resulting store path.
@@ -264,9 +264,6 @@ If a directory does not recursively contain any file, it is omitted from the sto
     filesets:
     if ! isList filesets then
       throw "lib.fileset.unions: Expected argument to be a list, but got a ${typeOf filesets}."
-    else if filesets == [ ] then
-      # TODO: This could be supported, but requires an extra internal representation for the empty file set, which would be special for not having a base path.
-      throw "lib.fileset.unions: Expected argument to be a list with at least one element, but it contains no elements."
     else
       pipe filesets [
         # Annotate the elements with context, used by _coerceMany for better errors
diff --git a/lib/fileset/internal.nix b/lib/fileset/internal.nix
index 2c329edb390d6..b3dbc5b33dc3f 100644
--- a/lib/fileset/internal.nix
+++ b/lib/fileset/internal.nix
@@ -28,6 +28,7 @@ let
     drop
     elemAt
     filter
+    findFirst
     findFirstIndex
     foldl'
     head
@@ -64,7 +65,7 @@ rec {
   # - Increment this version
   # - Add an additional migration function below
   # - Update the description of the internal representation in ./README.md
-  _currentVersion = 2;
+  _currentVersion = 3;
 
   # Migrations between versions. The 0th element converts from v0 to v1, and so on
   migrations = [
@@ -89,8 +90,34 @@ rec {
         _internalVersion = 2;
       }
     )
+
+    # Convert v2 into v3: filesetTree's now have a representation for an empty file set without a base path
+    (
+      filesetV2:
+      filesetV2 // {
+        # All v1 file sets are not the new empty file set
+        _internalIsEmptyWithoutBase = false;
+        _internalVersion = 3;
+      }
+    )
   ];
 
+  _noEvalMessage = ''
+    lib.fileset: Directly evaluating a file set is not supported. Use `lib.fileset.toSource` to turn it into a usable source instead.'';
+
+  # The empty file set without a base path
+  _emptyWithoutBase = {
+    _type = "fileset";
+
+    _internalVersion = _currentVersion;
+
+    # The one and only!
+    _internalIsEmptyWithoutBase = true;
+
+    # Double __ to make it be evaluated and ordered first
+    __noEval = throw _noEvalMessage;
+  };
+
   # Create a fileset, see ./README.md#fileset
   # Type: path -> filesetTree -> fileset
   _create = base: tree:
@@ -103,14 +130,15 @@ rec {
       _type = "fileset";
 
       _internalVersion = _currentVersion;
+
+      _internalIsEmptyWithoutBase = false;
       _internalBase = base;
       _internalBaseRoot = parts.root;
       _internalBaseComponents = components parts.subpath;
       _internalTree = tree;
 
       # Double __ to make it be evaluated and ordered first
-      __noEval = throw ''
-        lib.fileset: Directly evaluating a file set is not supported. Use `lib.fileset.toSource` to turn it into a usable source instead.'';
+      __noEval = throw _noEvalMessage;
     };
 
   # Coerce a value to a fileset, erroring when the value cannot be coerced.
@@ -155,14 +183,20 @@ rec {
         _coerce "${functionContext}: ${context}" value
       ) list;
 
-      firstBaseRoot = (head filesets)._internalBaseRoot;
+      # Find the first value with a base, there may be none!
+      firstWithBase = findFirst (fileset: ! fileset._internalIsEmptyWithoutBase) null filesets;
+      # This value is only accessed if first != null
+      firstBaseRoot = firstWithBase._internalBaseRoot;
 
       # Finds the first element with a filesystem root different than the first element, if any
       differentIndex = findFirstIndex (fileset:
-        firstBaseRoot != fileset._internalBaseRoot
+        # The empty value without a base doesn't have a base path
+        ! fileset._internalIsEmptyWithoutBase
+        && firstBaseRoot != fileset._internalBaseRoot
       ) null filesets;
     in
-    if differentIndex != null then
+    # Only evaluates `differentIndex` if there are any elements with a base
+    if firstWithBase != null && differentIndex != null then
       throw ''
         ${functionContext}: Filesystem roots are not the same:
             ${(head list).context}: root "${toString firstBaseRoot}"
@@ -311,7 +345,7 @@ rec {
     # Special case because the code below assumes that the _internalBase is always included in the result
     # which shouldn't be done when we have no files at all in the base
     # This also forces the tree before returning the filter, leads to earlier error messages
-    if tree == null then
+    if fileset._internalIsEmptyWithoutBase || tree == null then
       empty
     else
       nonEmpty;
@@ -321,7 +355,12 @@ rec {
   # Type: [ Fileset ] -> Fileset
   _unionMany = filesets:
     let
-      first = head filesets;
+      # All filesets that have a base, aka not the ones that are the empty value without a base
+      filesetsWithBase = filter (fileset: ! fileset._internalIsEmptyWithoutBase) filesets;
+
+      # The first fileset that has a base.
+      # This value is only accessed if there are at all.
+      firstWithBase = head filesetsWithBase;
 
       # To be able to union filesetTree's together, they need to have the same base path.
       # Base paths can be unioned by taking their common prefix,
@@ -332,14 +371,14 @@ rec {
       # so this cannot cause a stack overflow due to a build-up of unevaluated thunks.
       commonBaseComponents = foldl'
         (components: el: commonPrefix components el._internalBaseComponents)
-        first._internalBaseComponents
+        firstWithBase._internalBaseComponents
         # We could also not do the `tail` here to avoid a list allocation,
         # but then we'd have to pay for a potentially expensive
         # but unnecessary `commonPrefix` call
-        (tail filesets);
+        (tail filesetsWithBase);
 
       # The common base path assembled from a filesystem root and the common components
-      commonBase = append first._internalBaseRoot (join commonBaseComponents);
+      commonBase = append firstWithBase._internalBaseRoot (join commonBaseComponents);
 
       # A list of filesetTree's that all have the same base path
       # This is achieved by nesting the trees into the components they have over the common base path
@@ -351,14 +390,18 @@ rec {
         setAttrByPath
           (drop (length commonBaseComponents) fileset._internalBaseComponents)
           fileset._internalTree
-        ) filesets;
+        ) filesetsWithBase;
 
       # Folds all trees together into a single one using _unionTree
       # We do not use a fold here because it would cause a thunk build-up
       # which could cause a stack overflow for a large number of trees
       resultTree = _unionTrees trees;
     in
-    _create commonBase resultTree;
+    # If there's no values with a base, we have no files
+    if filesetsWithBase == [ ] then
+      _emptyWithoutBase
+    else
+      _create commonBase resultTree;
 
   # The union of multiple filesetTree's with the same base path.
   # Later elements are only evaluated if necessary.
diff --git a/lib/fileset/tests.sh b/lib/fileset/tests.sh
index 0ea96859e7a34..d80c3942195f3 100755
--- a/lib/fileset/tests.sh
+++ b/lib/fileset/tests.sh
@@ -282,24 +282,27 @@ expectFailure 'toSource { root = ./.; fileset = ./a; }' 'lib.fileset.toSource: `
 
 # File sets cannot be evaluated directly
 expectFailure 'union ./. ./.' 'lib.fileset: Directly evaluating a file set is not supported. Use `lib.fileset.toSource` to turn it into a usable source instead.'
+expectFailure '_emptyWithoutBase' 'lib.fileset: Directly evaluating a file set is not supported. Use `lib.fileset.toSource` to turn it into a usable source instead.'
 
 # Past versions of the internal representation are supported
 expectEqual '_coerce "<tests>: value" { _type = "fileset"; _internalVersion = 0; _internalBase = ./.; }' \
-    '{ _internalBase = ./.; _internalBaseComponents = path.subpath.components (path.splitRoot ./.).subpath; _internalBaseRoot = /.; _internalVersion = 2; _type = "fileset"; }'
+    '{ _internalBase = ./.; _internalBaseComponents = path.subpath.components (path.splitRoot ./.).subpath; _internalBaseRoot = /.; _internalIsEmptyWithoutBase = false; _internalVersion = 3; _type = "fileset"; }'
 expectEqual '_coerce "<tests>: value" { _type = "fileset"; _internalVersion = 1; }' \
-    '{ _type = "fileset"; _internalVersion = 2; }'
+    '{ _type = "fileset"; _internalIsEmptyWithoutBase = false; _internalVersion = 3; }'
+expectEqual '_coerce "<tests>: value" { _type = "fileset"; _internalVersion = 2; }' \
+    '{ _type = "fileset"; _internalIsEmptyWithoutBase = false; _internalVersion = 3; }'
 
 # Future versions of the internal representation are unsupported
-expectFailure '_coerce "<tests>: value" { _type = "fileset"; _internalVersion = 3; }' '<tests>: value is a file set created from a future version of the file set library with a different internal representation:
-\s*- Internal version of the file set: 3
-\s*- Internal version of the library: 2
+expectFailure '_coerce "<tests>: value" { _type = "fileset"; _internalVersion = 4; }' '<tests>: value is a file set created from a future version of the file set library with a different internal representation:
+\s*- Internal version of the file set: 4
+\s*- Internal version of the library: 3
 \s*Make sure to update your Nixpkgs to have a newer version of `lib.fileset`.'
 
 # _create followed by _coerce should give the inputs back without any validation
 expectEqual '{
   inherit (_coerce "<test>" (_create ./. "directory"))
     _internalVersion _internalBase _internalTree;
-}' '{ _internalBase = ./.; _internalTree = "directory"; _internalVersion = 2; }'
+}' '{ _internalBase = ./.; _internalTree = "directory"; _internalVersion = 3; }'
 
 #### Resulting store path ####
 
@@ -311,6 +314,12 @@ tree=(
 )
 checkFileset './.'
 
+# The empty value without a base should also result in an empty result
+tree=(
+    [a]=0
+)
+checkFileset '_emptyWithoutBase'
+
 # Directories recursively containing no files are not included
 tree=(
     [e/]=0
@@ -408,13 +417,30 @@ expectFailure 'toSource { root = ./.; fileset = unions [ ./. ./b ]; }' 'lib.file
 
 # unions needs a list with at least 1 element
 expectFailure 'toSource { root = ./.; fileset = unions null; }' 'lib.fileset.unions: Expected argument to be a list, but got a null.'
-expectFailure 'toSource { root = ./.; fileset = unions [ ]; }' 'lib.fileset.unions: Expected argument to be a list with at least one element, but it contains no elements.'
 
 # The tree of later arguments should not be evaluated if a former argument already includes all files
 tree=()
 checkFileset 'union ./. (_create ./. (abort "This should not be used!"))'
 checkFileset 'unions [ ./. (_create ./. (abort "This should not be used!")) ]'
 
+# unions doesn't include any files for an empty list or only empty values without a base
+tree=(
+    [x]=0
+    [y/z]=0
+)
+checkFileset 'unions [ ]'
+checkFileset 'unions [ _emptyWithoutBase ]'
+checkFileset 'unions [ _emptyWithoutBase _emptyWithoutBase ]'
+checkFileset 'union _emptyWithoutBase _emptyWithoutBase'
+
+# The empty value without a base is the left and right identity of union
+tree=(
+    [x]=1
+    [y/z]=0
+)
+checkFileset 'union ./x _emptyWithoutBase'
+checkFileset 'union _emptyWithoutBase ./x'
+
 # union doesn't include files that weren't specified
 tree=(
     [x]=1