https://gcc.gnu.org/bugzilla/show_bug.cgi?id=65509

--- Comment #8 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
The following (untested) should work:

--- a/gcc/cp/decl.c
+++ b/gcc/cp/decl.c
@@ -6113,6 +6113,7 @@ make_rtl_for_nonlocal_decl (tree decl, tree init, const
char* asmspec)
      not emitted into the object file unnecessarily.  */
   filename = LOCATION_FILE (input_location);
   if (!DECL_VIRTUAL_P (decl)
+      && !DECL_DECLARED_CONSTEXPR_P (decl)
       && TREE_READONLY (decl)
       && DECL_INITIAL (decl) != NULL_TREE
       && DECL_INITIAL (decl) != error_mark_node

My reasoning is that we shouldn't defer assembling the variable if it might be
needed in the constexpr context.

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