Frenchman Christophe Borgye's remains were found at a property in Ellesmere Port, Merseyside, in 2013 - four years after he was reported missing.
Manuel Wagner, 29, has been found guilty of murder and sentenced to a minimum jail term of 16 years following a trial at Liverpool Crown Court.
Two other men were convicted in 2014.
Mr Borgye, 36, was killed in May 2009 and buried in the outbuilding of the house he shared with German national Wagner and fellow Frenchmen Sebastian Bendou and Dominik Kocher.
Bendou contacted Cheshire Police in May 2013 and led officers to Mr Borgye's body, which was wrapped in tarpaulin and encased in thick concrete.
Officers said a low brick wall had been built inside the outhouse with three layers of concrete placed over the body.
A post-mortem examination found My Borgye died from hammer blows to the head.
He had been reported missing by a work colleague, but after launching an investigation police said they believed he had left the country.
Det Sgt Steve Currie said the case had been "complicated" and "devastating" for Mr Borgye's family, but added "the final jigsaw piece in this shocking crime is now in place".
Wagner was previously found not guilty of assisting an offender and preventing a lawful burial.
However, was re-arrested in 2015 when new evidence came to light.
Bendou, now 39, and Kocher, now 38, were given life sentences for murder with minimum terms of 14 and 23 years respectively in 2014.
A third man has been jailed for murdering a flight attendant who was bludgeoned with a hammer and buried in a concrete tomb.