diff --git a/gcc/cp/name-lookup.c b/gcc/cp/name-lookup.c
index ddee8b390f9..c414a1091b4 100644
--- a/gcc/cp/name-lookup.c
+++ b/gcc/cp/name-lookup.c
@@ -3375,7 +3375,10 @@ set_decl_context_in_fn (tree ctx, tree decl)
 void
 push_local_extern_decl_alias (tree decl)
 {
-  if (dependent_type_p (TREE_TYPE (decl)))
+  if (dependent_type_p (TREE_TYPE (decl))
+      || (processing_template_decl
+	  && VAR_P (decl)
+	  && CP_DECL_THREAD_LOCAL_P (decl)))
     return;
   /* EH specs were not part of the function type prior to c++17, but
      we still can't go pushing dependent eh specs into the namespace.  */
@@ -3471,6 +3474,8 @@ push_local_extern_decl_alias (tree decl)
 	  push_nested_namespace (ns);
 	  alias = do_pushdecl (alias, /* hiding= */true);
 	  pop_nested_namespace (ns);
+	  if (VAR_P (decl) && CP_DECL_THREAD_LOCAL_P (decl))
+	    set_decl_tls_model (alias, DECL_TLS_MODEL (decl));
 	}
     }
 
diff --git a/gcc/testsuite/g++.dg/tls/pr102496-1.C b/gcc/testsuite/g++.dg/tls/pr102496-1.C
new file mode 100644
index 00000000000..8220e1e663a
--- /dev/null
+++ b/gcc/testsuite/g++.dg/tls/pr102496-1.C
@@ -0,0 +1,20 @@
+// PR c++/102496
+// { dg-do link { target c++11 } }
+// { dg-require-effective-target tls }
+// { dg-add-options tls }
+// { dg-additional-sources pr102496-2.C }
+
+template <int N>
+int
+foo ()
+{
+  extern __thread int t1;
+  return t1;
+}
+
+int
+main ()
+{
+  extern __thread int t2;
+  return foo <0> () + t2;
+}
diff --git a/gcc/testsuite/g++.dg/tls/pr102496-2.C b/gcc/testsuite/g++.dg/tls/pr102496-2.C
new file mode 100644
index 00000000000..a71a9cddc34
--- /dev/null
+++ b/gcc/testsuite/g++.dg/tls/pr102496-2.C
@@ -0,0 +1,6 @@
+// PR c++/102496
+// { dg-do compile { target c++11 } }
+// { dg-require-effective-target tls }
+
+__thread int t1;
+__thread int t2;