diff --git a/gcc/cp/constexpr.cc b/gcc/cp/constexpr.cc
index 6e8f1c2b61e..fb94f3cefcb 100644
--- a/gcc/cp/constexpr.cc
+++ b/gcc/cp/constexpr.cc
@@ -9116,8 +9116,9 @@ potential_constant_expression_1 (tree t, bool want_rval, bool strict, bool now,
       if (now && want_rval)
 	{
 	  tree type = TREE_TYPE (t);
-	  if ((processing_template_decl && !COMPLETE_TYPE_P (type))
-	      || dependent_type_p (type)
+	  if (dependent_type_p (type)
+	      || !COMPLETE_TYPE_P (processing_template_decl
+				   ? type : complete_type (type))
 	      || is_really_empty_class (type, /*ignore_vptr*/false))
 	    /* An empty class has no data to read.  */
 	    return true;
diff --git a/gcc/testsuite/g++.dg/cpp0x/noexcept80.C b/gcc/testsuite/g++.dg/cpp0x/noexcept80.C
new file mode 100644
index 00000000000..3e90af747e2
--- /dev/null
+++ b/gcc/testsuite/g++.dg/cpp0x/noexcept80.C
@@ -0,0 +1,12 @@
+// PR c++/110106
+// { dg-do compile { target c++11 } }
+
+template<int> struct S
+{
+};
+
+struct G {
+  G(S<0>);
+};
+
+void y(S<0> s) noexcept(noexcept(G{s}));