distribution-source/src/assembly/source-tarball.xml

<?xml version="1.0" encoding="UTF-8"?>
<!--

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    or more contributor license agreements.  See the NOTICE file
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    to you under the Apache License, Version 2.0 (the
    "License"); you may not use this file except in compliance
    with the License.  You may obtain a copy of the License at

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<assembly xmlns="http://maven.apache.org/ASSEMBLY/2.2.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://maven.apache.org/ASSEMBLY/2.2.0 https://maven.apache.org/xsd/assembly-2.2.0.xsd">
  <id>source-tarball</id>
  <formats>
    <format>tar.gz</format>
  </formats>
  <fileSets>
    <fileSet>
      <directory>..</directory>
      <outputDirectory>.</outputDirectory>
      <useDefaultExcludes>true</useDefaultExcludes>
      <excludes>
        <!-- essentially the same list as .gitignore -->
        <exclude>**/*.iml</exclude>
        <exclude>**/.classpath</exclude>
        <exclude>**/.project</exclude>
        <exclude>**/.java-version</exclude>
        <exclude>**/.flattened-pom.xml</exclude>
        <exclude>**/dependency-reduced-pom.xml</exclude>
        <exclude>**/${project.build.directory}/**</exclude>
      </excludes>
    </fileSet>
  </fileSets>
</assembly>