diff --git a/boards/native/Makefile.include b/boards/native/Makefile.include
index 53ff35c3d4..944d406533 100644
--- a/boards/native/Makefile.include
+++ b/boards/native/Makefile.include
@@ -77,9 +77,10 @@ endif
 EEPROM_FILE ?= $(BINDIR)/native.eeprom
 
 # set the eeprom file flags only when the periph_eeprom feature is used.
-# NOTE: This can be turned into normal conditional syntax once #9913 is fixed
-EEPROM_FILE_FLAGS = $(if $(filter periph_eeprom,$(FEATURES_USED)),--eeprom $(EEPROM_FILE),)
-TERMFLAGS += $(EEPROM_FILE_FLAGS)
+ifneq (,$(filter periph_eeprom,$(FEATURES_USED)))
+  EEPROM_FILE_FLAGS = --eeprom $(EEPROM_FILE)
+  TERMFLAGS += $(EEPROM_FILE_FLAGS)
+endif
 
 TERMFLAGS += $(PORT)
 
diff --git a/cpu/esp32/Makefile.include b/cpu/esp32/Makefile.include
index e81e688225..15030091d4 100644
--- a/cpu/esp32/Makefile.include
+++ b/cpu/esp32/Makefile.include
@@ -43,8 +43,10 @@ INCLUDES += -I$(ESP32_SDK_DIR)/components/soc/esp32/include
 INCLUDES += -I$(ESP32_SDK_DIR)/components/soc/include
 INCLUDES += -I$(RIOTCPU)/$(CPU)
 
-INCLUDES += $(if $(filter esp_eth,$(USEMODULE)),-I$(RIOTCPU)/$(CPU)/vendor/esp-idf/include/ethernet)
-INCLUDES += $(if $(filter esp_eth,$(USEMODULE)),-I$(ESP32_SDK_DIR)/components/ethernet/include)
+ifneq (,$(filter esp_eth,$(USEMODULE)))
+  INCLUDES += -I$(RIOTCPU)/$(CPU)/vendor/esp-idf/include/ethernet
+  INCLUDES += -I$(ESP32_SDK_DIR)/components/ethernet/include
+endif
 
 CFLAGS += -DSDK_NOT_USED -DCONFIG_FREERTOS_UNICORE=1 -DESP_PLATFORM
 CFLAGS += -DLOG_TAG_IN_BRACKETS
@@ -58,18 +60,20 @@ LINKFLAGS += -T$(RIOTCPU)/$(CPU)/ld/esp32.rom.nanofmt.ld
 LINKFLAGS += -nostdlib -lgcc -Wl,-gc-sections
 
 # Baselibs needed when using esp_wifi_any pseudomodule
-_ESP_WIFI_ANY_BASELIBS = -lcore -lrtc -lnet80211 -lpp -lcoexist -lwps -lwpa -lwpa2
-_ESP_WIFI_ANY_BASELIBS += -lphy -lstdc++
+ifneq (,$(filter esp_wifi_any,$(USEMODULE)))
+  BASELIBS += -lcore -lrtc -lnet80211 -lpp -lcoexist -lwps -lwpa -lwpa2
+  BASELIBS += -lphy -lstdc++
+endif
 
 # Baselibs needed when using esp_now module
-_ESP_NOW_BASELIBS = -lespnow -lmesh
+ifneq (,$(filter esp_now,$(USEMODULE)))
+  BASELIBS += -lespnow -lmesh
+endif
 
-# NOTE: These checks can be turned into a normal conditional when #9913 is fixed
-BASELIBS += $(if $(filter esp_wifi_any,$(USEMODULE)),$(_ESP_WIFI_ANY_BASELIBS))
-BASELIBS += $(if $(filter esp_now,$(USEMODULE)),$(_ESP_NOW_BASELIBS))
-
-UNDEF += $(if $(filter cpp,$(FEATURES_USED)),$(BINDIR)/esp_cxx/cxa_guard.o)
-BASELIBS += $(if $(filter cpp,$(FEATURES_USED)),-lstdc++)
+ifneq (,$(filter cpp,$(FEATURES_USED)))
+  UNDEF += $(BINDIR)/esp_cxx/cxa_guard.o
+  BASELIBS += -lstdc++
+endif
 
 # additional flasher configuration for ESP32 QEMU
 ifneq (,$(filter esp_qemu,$(USEMODULE)))
diff --git a/cpu/esp8266/Makefile.include b/cpu/esp8266/Makefile.include
index 1bbf335991..09e2fbbf5c 100644
--- a/cpu/esp8266/Makefile.include
+++ b/cpu/esp8266/Makefile.include
@@ -48,11 +48,15 @@ INCLUDES += -I$(ESP8266_RTOS_SDK_DIR)/components/spi_flash/include
 
 CFLAGS += -D__ESP_FILE__=__FILE__
 
-# NOTE: These can be turned into normal conditionals after #9913 is fixed
-GDBSTUB_DIR ?= $(if $(filter esp_gdbstub,$(USEMODULE)),$(RIOTCPU)/$(CPU)/vendor/esp-gdbstub)
-CFLAGS     += $(if $(filter esp_gdbstub,$(USEMODULE)),-DGDBSTUB_BREAK_ON_INIT=1)
-INCLUDES   += $(if $(filter esp_gdbstub,$(USEMODULE)),-I$(GDBSTUB_DIR))
-BASELIBS   += $(if $(filter esp_now, $(USEMODULE)), -lespnow)
+ifneq (,$(filter esp_gdbstub,$(USEMODULE)))
+  GDBSTUB_DIR ?= $(RIOTCPU)/$(CPU)/vendor/esp-gdbstub
+  CFLAGS += -DGDBSTUB_BREAK_ON_INIT=1)
+  INCLUDES += -I$(GDBSTUB_DIR)
+endif
+
+ifneq (,$(filter esp_now,$(USEMODULE)))
+  BASELIBS += -lespnow
+endif
 
 BASELIBS += -lgcc -lwpa -lcore -lnet80211 -lphy -lpp -lstdc++
 
diff --git a/cpu/esp_common/Makefile.include b/cpu/esp_common/Makefile.include
index b52f0c4617..cfdcf34125 100644
--- a/cpu/esp_common/Makefile.include
+++ b/cpu/esp_common/Makefile.include
@@ -42,7 +42,11 @@ ARFLAGS = rcs
 CFLAGS_DBG ?= -ggdb -g3
 
 # override default CFLAGS_OPT in case module esp_gdb is enabled
-CFLAGS_OPT ?= $(if $(filter esp_gdb,$(USEMODULE)),-Og,-Os)
+ifneq (,$(filter esp_gdb,$(USEMODULE)))
+  CFLAGS_OPT ?= -Og
+else
+  CFLAGS_OPT ?= -Os
+endif
 
 CFLAGS += $(CFLAGS_OPT) $(CFLAGS_DBG)
 
@@ -51,9 +55,10 @@ ifneq (,$(filter esp_qemu,$(USEMODULE)))
   CFLAGS += -DQEMU
 endif
 
-# NOTE: These checks can be turned into normal conditionals when #9913 is fixed
 # use 32 priority levels if any WiFi interface or the ETH interface is used
-CFLAGS += $(if $(filter esp_wifi_any esp_eth,$(USEMODULE)),-DSCHED_PRIO_LEVELS=32)
+ifneq (,$(filter esp_wifi_any esp_eth,$(USEMODULE)))
+  CFLAGS += -DSCHED_PRIO_LEVELS=32
+endif
 
 # The threads for handling the ESP hardware have the priorities from 2 to 4.
 # The priority of lwIP TCPIP thread should be lower than these priorities.
@@ -62,9 +67,12 @@ ifneq (,$(filter lwip,$(USEMODULE)))
 endif
 
 # if SPI RAM is enabled, the qout flash mode has to be used
-# NOTE: These checks can be turned into normal conditionals when #9913 is fixed
 _FLASH_MODE_PREV := $(FLASH_MODE)
-FLASH_MODE = $(if $(filter esp_spi_ram,$(USEMODULE)),qout,$(_FLASH_MODE_PREV))
+ifneq (,$(filter esp_spi_ram,$(USEMODULE)))
+  FLASH_MODE = qout
+else
+  FLASH_MODE = $(_FLASH_MODE_PREV)
+endif
 
 # set CFLAG for the correspondant FLASH_MODE
 CFLAGS += $(if $(findstring qout,$(FLASH_MODE)),-DFLASH_MODE_QOUT=1)
@@ -82,9 +90,12 @@ LINKFLAGS += -nostdlib -Wl,-gc-sections -Wl,-static
 # LINKFLAGS += -Wl,--verbose
 # LINKFLAGS += -Wl,--print-gc-sections
 
-# NOTE: These checks can be turned into normal conditionals when #9913 is fixed
-BOOTLOADER_COLOR = $(if $(filter esp_log_colored,$(USEMODULE)),_colors)
-BOOTLOADER_INFO = $(if $(filter esp_log_startup,$(USEMODULE)),_info)
+ifneq (,$(filter esp_log_colored,$(USEMODULE)))
+  BOOTLOADER_COLOR = _colors
+endif
+ifneq (,$(filter esp_log_startup,$(USEMODULE)))
+  BOOTLOADER_INFO = _info
+endif
 
 BOOTLOADER_BIN = bootloader$(BOOTLOADER_COLOR)$(BOOTLOADER_INFO).bin
 
@@ -132,7 +143,8 @@ else
   FFLAGS += 0x10000 $(FLASHFILE).bin
 endif
 
-# NOTE: These checks can be turned into normal conditionals when #9913 is fixed
 # increase the test timeout for file system tests that use the SPI flash drive
-RIOT_TEST_TIMEOUT = $(if $(filter spiffs littlefs,$(USEMODULE)),120)
-$(call target-export-variables,test,RIOT_TEST_TIMEOUT)
+ifneq (,$(filter spiffs littlefs,$(USEMODULE)))
+  RIOT_TEST_TIMEOUT = 20
+  $(call target-export-variables,test,RIOT_TEST_TIMEOUT)
+endif
diff --git a/cpu/mips32r2_common/Makefile.include b/cpu/mips32r2_common/Makefile.include
index bc0a62e75f..96008117de 100644
--- a/cpu/mips32r2_common/Makefile.include
+++ b/cpu/mips32r2_common/Makefile.include
@@ -1,5 +1,6 @@
 INCLUDES += -I$(RIOTCPU)/mips32r2_common/include
 
-# NOTE: This can be turned into normal conditional syntax once #9913 is fixed
-CFLAGS += $(if $(filter newlib_syscalls_mips_uhi,$(USEMODULE)),-DHAVE_HEAP_STATS,)
-LINKFLAGS += $(if $(filter newlib_syscalls_mips_uhi,$(USEMODULE)),-luhi,)
+ifneq (,$(filter newlib_syscalls_mips_uhi,$(USEMODULE)))
+  CFLAGS += -DHAVE_HEAP_STATS
+  LINKFLAGS += -luhi
+endif
diff --git a/makefiles/arch/cortexm.inc.mk b/makefiles/arch/cortexm.inc.mk
index 72977c948a..2751389fad 100644
--- a/makefiles/arch/cortexm.inc.mk
+++ b/makefiles/arch/cortexm.inc.mk
@@ -70,8 +70,11 @@ ifneq (llvm, $(TOOLCHAIN))
   endif
 endif
 # Add soft or hard FPU CFLAGS depending on the module
-# NOTE: This can be turned into normal conditional syntax once #9913 is fixed
-CFLAGS_FPU ?= $(if $(filter cortexm_fpu,$(USEMODULE)),$(_CORTEX_HW_FPU_CFLAGS),-mfloat-abi=soft)
+ifneq (,$(filter cortexm_fpu,$(USEMODULE)))
+  CFLAGS_FPU ?= $(_CORTEX_HW_FPU_CFLAGS)
+else
+  CFLAGS_FPU ?= -mfloat-abi=soft
+endif
 
 ifeq ($(CPU_CORE),cortex-m4f)
   MCPU = cortex-m4