diff --git a/source/blender/windowmanager/intern/wm_window.c b/source/blender/windowmanager/intern/wm_window.c
index 4a754386008..30f7020b375 100644
--- a/source/blender/windowmanager/intern/wm_window.c
+++ b/source/blender/windowmanager/intern/wm_window.c
@@ -1233,8 +1233,24 @@ static bool ghost_event_proc(GHOST_EventHandle evt, GHOST_TUserDataPtr C_void_pt
       }
       case GHOST_kEventWindowActivate: {
 
+#ifdef WIN32
+        /* NOTE(@ideasman42): Alt-Tab on Windows-10 (22H2) can deactivate the window,
+         * then (in rare cases - approx 1 in 20) immediately call `WM_ACTIVATE` on the window
+         * (which isn't active) and doesn't receive modifier release events.
+         * This looks like a bug in MS-Windows, searching online other apps
+         * have run into similar issues although it's not clear exactly which.
+         *
+         * - Therefor activation must always clear modifiers
+         *   or Alt-Tab can occasionally get stuck, see: #105381.
+         * - Unfortunately modifiers that are held before
+         *   the window is active are ignored, see: #40059.
+         */
+        wm_window_update_eventstate_modifiers_clear(wm, win);
+#else
         /* Ensure the event state matches modifiers (window was inactive). */
         wm_window_update_eventstate_modifiers(wm, win);
+#endif
+
         /* Entering window, update mouse position (without sending an event). */
         wm_window_update_eventstate(win);