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.

Passengers will need a prepaid or concessionary ticket, Oyster card or a contactless payment card to travel.
TfL said only 0.7% of all bus journeys were paid for with cash and that tourists were unlikely to be affected.
But the Green Party said more ticket outlets were needed and questioned how vulnerable passengers would cope.
TfL said its research showed the move, which came into force at 04:30 BST, was unlikely to affect tourists "as the vast majority use a prepaid ticket, such as a Visitor Oyster, to get around the capital".
Its drivers have been asked to guide vulnerable people.
Last month TfL introduced the "one more journey" feature for Oyster users, allowing passengers to make one further trip if they have insufficient credit on their card, which TfL said had benefitted around 44,000 customers a day.
Mike Weston, TfL's director of buses, said: "Removing cash from our bus network not only offers customers a quicker and more efficient bus service but it enables us to make savings of £24m a year which will be re-invested to further improve London's transport network."
But Green Party London Assembly member Darren Johnson said questions remained over whether passengers who lost or damaged their Oyster cards would be allowed to travel at all, saying that more than 2,100 Oyster cards were lost, stolen or stopped working on the average day last year.
Mr Johnson said: "I am very concerned that TfL are only planning 19 new Oyster ticket stops in preparation for the cashless switchover. This seems highly inadequate, especially when every ticket office across the tube network is going to be closed.
"I also have serious concerns about the impact which this sweeping change could have on vulnerable passengers."
A third man has been jailed for murdering a flight attendant who was bludgeoned with a hammer and buried in a concrete tomb.
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Cash can no longer be used on any of London's buses in a move that Transport for London (TfL) says will save £24m a year.