Gilles Roth was born on March 1, 1967 in Luxembourg.
After graduating from the Athénée de Luxembourg secondary school in 1986, Gilles Roth went on to study law at the Centre Universitaire de Luxembourg and the Université Catholique de Louvain (UCL) in Belgium, where he obtained a law degree. Gilles Roth completed his academic career with a diploma in business administration and management from the UCL Institut d'Administration et de Gestion in 1991.
On November 17, 2023, Gilles Roth joined the coalition government between the Christian Social Party (CSV) and the Democratic Party (DP) as Finance Minister.

Gilles Roth was elected local councillor in 1993 and became mayor of the commune of Mamer in 2000.
At the end of April 2007, Gilles Roth became a member of the Chamber of Deputies, and in 2013 Chairman of the CSV political group. Successively re-elected as a deputy, he is co-chairman of the same political group from 2021 until he joins the government.

From 1991 to 1994, Gilles Roth practiced as a lawyer, then as an avocat à la Cour at the Luxembourg Bar.
In 1995, he became government attaché to the Ministry of Finance, before being seconded to the Luxembourg Court of Audit and Luxembourg's Permanent Representation to the European Union in Brussels.

In 1998, he returned to the Ministry of Finance and became advisor, then first government advisor. He also held the position of Government Delegate to the Administrative Courts until 2007.