diff --git a/source/Analyzers/DiagnosticAnalyzers/CompilationUnitDiagnosticAnalyzer.cs b/source/Analyzers/DiagnosticAnalyzers/CompilationUnitDiagnosticAnalyzer.cs
index 4cd9ab94cc..ac851c46d3 100644
--- a/source/Analyzers/DiagnosticAnalyzers/CompilationUnitDiagnosticAnalyzer.cs
+++ b/source/Analyzers/DiagnosticAnalyzers/CompilationUnitDiagnosticAnalyzer.cs
@@ -2,6 +2,7 @@
 
 using System;
 using System.Collections.Immutable;
+using System.Linq;
 using Microsoft.CodeAnalysis;
 using Microsoft.CodeAnalysis.CSharp;
 using Microsoft.CodeAnalysis.CSharp.Syntax;
@@ -41,7 +42,11 @@ private void AnalyzeCompilationUnit(SyntaxNodeAnalysisContext context)
 
             DeclareEachTypeInSeparateFileRefactoring.Analyze(context, compilationUnit);
 
-            if (compilationUnit.Span == compilationUnit.EndOfFileToken.Span)
+            SyntaxToken token = compilationUnit.EndOfFileToken;
+
+            if (compilationUnit.Span == token.Span
+                && !token.HasTrailingTrivia
+                && token.LeadingTrivia.All(f => !f.IsDirective))
             {
                 context.ReportDiagnostic(
                     DiagnosticDescriptors.RemoveFileWithNoCode,
diff --git a/source/Tests/AnalyzersTests/AnalyzersTests.csproj b/source/Tests/AnalyzersTests/AnalyzersTests.csproj
index 45ab4fcf75..0c15405037 100644
--- a/source/Tests/AnalyzersTests/AnalyzersTests.csproj
+++ b/source/Tests/AnalyzersTests/AnalyzersTests.csproj
@@ -66,6 +66,7 @@
     <Compile Include="AvoidUsageOfWhileStatementToCreateInfiniteLoop.cs" />
     <Compile Include="CallFindMethodInsteadOfFirstOrDefaultMethod.cs" />
     <Compile Include="MarkFieldAsReadOnly.cs" />
+    <Compile Include="RemoveFileWithNoCode2.cs" />
     <Compile Include="UnusedParameter.cs" />
     <Compile Include="ParameterNameDiffersFromBase.cs" />
     <Compile Include="OverridingMethodCannotChangeAccessModifiers.cs" />
diff --git a/source/Tests/AnalyzersTests/RemoveFileWithNoCode2.cs b/source/Tests/AnalyzersTests/RemoveFileWithNoCode2.cs
new file mode 100644
index 0000000000..2b1e3aa7e7
--- /dev/null
+++ b/source/Tests/AnalyzersTests/RemoveFileWithNoCode2.cs
@@ -0,0 +1,12 @@
+// Copyright (c) Josef Pihrt. All rights reserved. Licensed under the Apache License, Version 2.0. See License.txt in the project root for license information.
+
+#if ABC
+// Copyright(c) Josef Pihrt.All rights reserved. Licensed under the Apache License, Version 2.0. See License.txt in the project root for license information.
+
+namespace Roslynator.CSharp.Analyzers.Tests
+{
+    public static class RemoveFileWithNoCode
+    {
+    }
+}
+#endif