diff --git a/intern/ghost/intern/GHOST_SystemWin32.cc b/intern/ghost/intern/GHOST_SystemWin32.cc
index a14fdc0a8c2..c6ac31f7c59 100644
--- a/intern/ghost/intern/GHOST_SystemWin32.cc
+++ b/intern/ghost/intern/GHOST_SystemWin32.cc
@@ -464,24 +464,27 @@ GHOST_TSuccess GHOST_SystemWin32::setCursorPosition(int32_t x, int32_t y)
 
 GHOST_TSuccess GHOST_SystemWin32::getModifierKeys(GHOST_ModifierKeys &keys) const
 {
-  bool down = HIBYTE(::GetKeyState(VK_LSHIFT)) != 0;
+  /* `GetAsyncKeyState` returns the current interrupt-level state of the hardware, which is needed
+   * when passing key states to a newly-activated window - #40059. Alterative `GetKeyState` only
+   * returns the state as processed by the thread's message queue.   */
+  bool down = HIBYTE(::GetAsyncKeyState(VK_LSHIFT)) != 0;
   keys.set(GHOST_kModifierKeyLeftShift, down);
-  down = HIBYTE(::GetKeyState(VK_RSHIFT)) != 0;
+  down = HIBYTE(::GetAsyncKeyState(VK_RSHIFT)) != 0;
   keys.set(GHOST_kModifierKeyRightShift, down);
 
-  down = HIBYTE(::GetKeyState(VK_LMENU)) != 0;
+  down = HIBYTE(::GetAsyncKeyState(VK_LMENU)) != 0;
   keys.set(GHOST_kModifierKeyLeftAlt, down);
-  down = HIBYTE(::GetKeyState(VK_RMENU)) != 0;
+  down = HIBYTE(::GetAsyncKeyState(VK_RMENU)) != 0;
   keys.set(GHOST_kModifierKeyRightAlt, down);
 
-  down = HIBYTE(::GetKeyState(VK_LCONTROL)) != 0;
+  down = HIBYTE(::GetAsyncKeyState(VK_LCONTROL)) != 0;
   keys.set(GHOST_kModifierKeyLeftControl, down);
-  down = HIBYTE(::GetKeyState(VK_RCONTROL)) != 0;
+  down = HIBYTE(::GetAsyncKeyState(VK_RCONTROL)) != 0;
   keys.set(GHOST_kModifierKeyRightControl, down);
 
-  down = HIBYTE(::GetKeyState(VK_LWIN)) != 0;
+  down = HIBYTE(::GetAsyncKeyState(VK_LWIN)) != 0;
   keys.set(GHOST_kModifierKeyLeftOS, down);
-  down = HIBYTE(::GetKeyState(VK_RWIN)) != 0;
+  down = HIBYTE(::GetAsyncKeyState(VK_RWIN)) != 0;
   keys.set(GHOST_kModifierKeyRightOS, down);
 
   return GHOST_kSuccess;
diff --git a/source/blender/windowmanager/intern/wm_window.c b/source/blender/windowmanager/intern/wm_window.c
index 26f08d19223..b47b0c906b2 100644
--- a/source/blender/windowmanager/intern/wm_window.c
+++ b/source/blender/windowmanager/intern/wm_window.c
@@ -1267,24 +1267,8 @@ static bool ghost_event_proc(GHOST_EventHandle evt, GHOST_TUserDataPtr C_void_pt
         break;
       }
       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);