diff --git a/Makefile b/Makefile
index cd6eddd1c3..144cbd7e65 100644
--- a/Makefile
+++ b/Makefile
@@ -40,6 +40,7 @@ welcome:
 print-versions:
 	@./dist/tools/ci/print_toolchain_versions.sh
 
+include makefiles/boards.inc.mk
 include makefiles/app_dirs.inc.mk
 
 -include makefiles/tests.inc.mk
diff --git a/makefiles/boards.inc.mk b/makefiles/boards.inc.mk
new file mode 100644
index 0000000000..5049c44c5b
--- /dev/null
+++ b/makefiles/boards.inc.mk
@@ -0,0 +1,14 @@
+# Default when RIOTBASE is not set and is executed from the RIOT directory
+RIOTBOARD ?= $(or $(RIOTBASE),$(CURDIR))/boards
+
+# List all boards.
+# By default, all directories in RIOTBOARD except 'common'
+#   use 'wildcard */.' to only list directories
+ALLBOARDS ?= $(sort $(filter-out common,$(patsubst $(RIOTBOARD)/%/.,%,$(wildcard $(RIOTBOARD)/*/.))))
+
+# Set the default value from `BOARDS`
+BOARDS ?= $(ALLBOARDS)
+
+.PHONY: info-boards
+info-boards:
+	@echo $(BOARDS)