Pretty straightforward.

Install the necessary packages

1

apt-get --no-install-recommends install nfs-kernel-server

Create virtual root

1

mkdir /nfs # can be /srv, /export or whatever

Create a directory (or more) under virtual root directory

1

mkdir /nfs/home

Mount filesystems to be exported under virtual root directory

1

mount --bind /home /nfs/home

Make the mount points persistent. Append them to /etc/fstab.

1

/home /nfs/home none bind 0 0

Put the following in /etc/exports (assuming access is granted to the clients in the 192.0.2.0/24 IP network. Client access can also be specified as a single host using IP address or fully qualified domain name, or * character to grant access to all clients).

1
2

/nfs 192.0.2.0/24(insecure,rw,sync,no_subtree_check,crossmnt,fsid=0)
/nfs/home 192.0.2.0/24(insecure,rw,sync,no_subtree_check)

Configure the daemon. Edit /etc/conf.d/nfs

1

OPTS_RPC_NFSD="8 -N 2 -V 3 -V 4 -V 4.1"

Start NFS server (assuming OpenRC. See your init system’s documentation)

1

rc-service nfs-kernel-server start

Start NFS server at boot

1

rc-update add nfs-kernel-server default

See detailed (and more) instructions on Gentoo wiki.