https://gcc.gnu.org/bugzilla/show_bug.cgi?id=97034

--- Comment #7 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
Candidate patch:

--- a/gcc/cp/pt.c
+++ b/gcc/cp/pt.c
@@ -27279,7 +27279,10 @@ type_dependent_expression_p (tree expression)
       && DECL_UNIQUE_FRIEND_P (expression)
       && (!DECL_FRIEND_CONTEXT (expression)
           || dependent_type_p (DECL_FRIEND_CONTEXT (expression))))
-      && !DECL_LOCAL_DECL_P (expression))
+      && !DECL_LOCAL_DECL_P (expression)
+      /* We build deduction guides without any DECL_CONTEXT, but they can
+    be type-dependent.  */
+      && !deduction_guide_p (expression))
     {
       gcc_assert (!dependent_type_p (TREE_TYPE (expression))
          || undeduced_auto_decl (expression));

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