The first interpretations of Kant’s unfinished work, the so-called Opus postumum, occur almost exclusively within German Neo-Kantianism (1884-1929). The central point of discussion focuses on the relationship between transcendental idealism and empirical realism in Kant’s late thought. Some Neokantians regard the final development of Kant’s philosophy as a radical form of idealism, either a fictionalism (Vaihinger) or a scientific idealism (the School of Marburg: Görland and Lüpsen). Several interpreters (Vaihinger, Drews, Adickes, Kemp Smith and Weinhandl) attribute the theory of the so-called “double affection” (both a transcendent and an empirical affection of the subject) to the Kant of the Opus postumum. Krause tries instead to match transcendental idealism and empirical realism. The aim of this paper is to present and discuss this debate.