sftp chroot and ForceCommand to internal-sftp leads to an error on sftp-server: No such file or directory

Issue

With the below configuration in /etc/ssh/sshd_config:

...
Subsystem       sftp    /usr/libexec/openssh/sftp-server
...
Match User test
  ChrootDirectory /chroot
  ForceCommand internal-sftp

the server exits with

sshd[31754]: error: subsystem: cannot stat /usr/libexec/openssh/sftp-server: No such file or directory
subsystem request for sftp failed, subsystem not found

because the sftp-server file is not available in the chroot environment.

• On the client side, we have this message:

sftp test@localhost
Connecting to localhost...
test@localhost's password: 
subsystem request failed on channel 0
Couldn't read packet: Connection reset by peer