https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92687
--- Comment #4 from Jakub Jelinek <jakub at gcc dot gnu.org> --- finish_decltype_type does: /* decltype of a decomposition name drops references in the tuple case (unlike decltype of a normal variable) and keeps cv-qualifiers from the containing object in the other cases (unlike decltype of a member access expression). */ if (DECL_DECOMPOSITION_P (expr)) { if (DECL_HAS_VALUE_EXPR_P (expr)) /* Expr is an array or struct subobject proxy, handle bit-fields properly. */ return unlowered_expr_type (expr); else /* Expr is a reference variable for the tuple case. */ return lookup_decomp_type (expr); } The problem is that if processing_template_decl (though, finish_decltype_type has processing_template_decl temporarily cleared here) and expr is not dependent (otherwise finish_decltype_type would defer handling it) DECL_HAS_VALUE_EXPR_P is actually set on all the structured binding decls, not just when it is array/struct/vector/complex etc. subobject proxy.