diff --git a/gcc/cp/pt.cc b/gcc/cp/pt.cc
index 85136df1730656679b7545018034df1ae662cfba..aafc99d12c36daed855ea45a2942b75f3c308c49 100644
--- a/gcc/cp/pt.cc
+++ b/gcc/cp/pt.cc
@@ -14393,12 +14393,12 @@ tsubst_function_decl (tree t, tree args, tsubst_flags_t complain,
     DECL_NAME (r) = make_conv_op_name (TREE_TYPE (type));
 
   tree parms = DECL_ARGUMENTS (t);
-  if (closure)
+  if (closure && !DECL_STATIC_FUNCTION_P (t))
     parms = DECL_CHAIN (parms);
   parms = tsubst (parms, args, complain, t);
   for (tree parm = parms; parm; parm = DECL_CHAIN (parm))
     DECL_CONTEXT (parm) = r;
-  if (closure)
+  if (closure && !DECL_STATIC_FUNCTION_P (t))
     {
       tree tparm = build_this_parm (r, closure, type_memfn_quals (type));
       DECL_NAME (tparm) = closure_identifier;
diff --git a/gcc/testsuite/g++.dg/cpp23/static-operator-call5.C b/gcc/testsuite/g++.dg/cpp23/static-operator-call5.C
index ae022d0b9711ae70da5c90640fb0491d0844b912..f7ce8c0300812492af3ec4783f640843fc551c11 100644
--- a/gcc/testsuite/g++.dg/cpp23/static-operator-call5.C
+++ b/gcc/testsuite/g++.dg/cpp23/static-operator-call5.C
@@ -1,5 +1,6 @@
 // PR c++/108526
 // { dg-do compile { target c++23 } }
+// { dg-additional-options -g } PR108706
 
 template<class> void f()
 {