Hi!

The following testcases ICE when decltype (x) appears in a template
where x is a tuple based structured binding from outside of that template
(one testcase shows the sb in a function and template is a lambda within
that function, the other shows namespace scope sb referenced from a
template).
What I wrote in the comment there is true only for structured bindings
within the current template function, in that case that structured binding
indeed has to have DECL_VALUE_EXPR and lookup_decomp_type might return
NULL or might not and depending on that we should choose if it is
a tuple based structured binding and return its type or if we should
return unlowered type of expr.
But if decltype in a template refers to a structured binding elsewhere,
it could have been finalized already and determined to be tuple based
structured binding, so DECL_HAVE_VALUE_EXPR_P can be false in that case.
In that case, if ptds.saved would be false, we'd just always
return lookup_decomp_type.  So, for this case the patch allows
that case in the assert and asserts lookup_decomp_type returned non-NULL.

Bootstrapped/regtested on x86_64-linux and i686-linux, ok for trunk?

2026-01-21  Jakub Jelinek  <[email protected]>

        PR c++/123667
        * semantics.cc (finish_decltype_type): Allow a structured binding
        for ptds.saved to have DECL_HAS_VALUE_EXPR_P cleared, if it is
        not within current_function_decl, but in that case assert that
        lookup_decomp_type succeeded.

        * g++.dg/cpp1z/decomp66.C: New test.
        * g++.dg/cpp1z/decomp67.C: New test.

--- gcc/cp/semantics.cc.jj      2026-01-15 16:33:46.000000000 +0100
+++ gcc/cp/semantics.cc 2026-01-21 17:55:14.272577246 +0100
@@ -13062,12 +13062,16 @@ finish_decltype_type (tree expr, bool id
        {
          if (ptds.saved)
            {
-             gcc_checking_assert (DECL_HAS_VALUE_EXPR_P (expr));
+             gcc_checking_assert (DECL_HAS_VALUE_EXPR_P (expr)
+                                  || (DECL_CONTEXT (expr)
+                                      != current_function_decl));
              /* DECL_HAS_VALUE_EXPR_P is always set if
-                processing_template_decl.  If lookup_decomp_type
+                processing_template_decl at least for structured bindings
+                within the template.  If lookup_decomp_type
                 returns non-NULL, it is the tuple case.  */
              if (tree ret = lookup_decomp_type (expr))
                return ret;
+             gcc_checking_assert (DECL_HAS_VALUE_EXPR_P (expr));
            }
          if (DECL_HAS_VALUE_EXPR_P (expr))
            /* Expr is an array or struct subobject proxy, handle
--- gcc/testsuite/g++.dg/cpp1z/decomp66.C.jj    2026-01-21 17:59:28.122275457 
+0100
+++ gcc/testsuite/g++.dg/cpp1z/decomp66.C       2026-01-21 17:58:30.737247916 
+0100
@@ -0,0 +1,23 @@
+// PR c++/123667
+// { dg-do compile { target c++14 } }
+// { dg-options "" }
+
+namespace std {
+  template <typename T> struct tuple_size;
+  template <int, typename> struct tuple_element;
+}
+
+struct A {
+  int i;
+  template <int I> int &get () { return i; }
+};
+
+template <> struct std::tuple_size <A> { static const int value = 2; };
+template <int I> struct std::tuple_element <I,A> { using type = int; };
+
+int
+main ()
+{
+  auto [ x, y ] = A { 0 };     // { dg-warning "structured bindings only 
available with" "" { target c++14_down } }
+  [] (auto t) { using z = decltype (x); } (1);
+}
--- gcc/testsuite/g++.dg/cpp1z/decomp67.C.jj    2026-01-21 17:59:31.139224331 
+0100
+++ gcc/testsuite/g++.dg/cpp1z/decomp67.C       2026-01-21 17:59:07.235629406 
+0100
@@ -0,0 +1,33 @@
+// PR c++/123667
+// { dg-do compile { target c++11 } }
+// { dg-options "" }
+
+namespace std {
+  template <typename T> struct tuple_size;
+  template <int, typename> struct tuple_element;
+}
+
+struct A {
+  int i;
+  template <int I> int &get () { return i; }
+};
+
+template <> struct std::tuple_size <A> { static const int value = 2; };
+template <int I> struct std::tuple_element <I,A> { using type = int; };
+
+auto [ x, y ] = A { 0 };       // { dg-warning "structured bindings only 
available with" "" { target c++14_down } }
+
+template <int N>
+void
+foo ()
+{
+  using a = decltype (x);
+  auto [ x, y ] = A { 0 };     // { dg-warning "structured bindings only 
available with" "" { target c++14_down } }
+  using b = decltype (x);
+}
+
+void
+bar ()
+{
+  foo <42> ();
+}

        Jakub

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