diff --git a/org.eclipse.jgit/src/org/eclipse/jgit/transport/UploadPack.java b/org.eclipse.jgit/src/org/eclipse/jgit/transport/UploadPack.java
index 393b3aa1a..b1f4d1186 100644
--- a/org.eclipse.jgit/src/org/eclipse/jgit/transport/UploadPack.java
+++ b/org.eclipse.jgit/src/org/eclipse/jgit/transport/UploadPack.java
@@ -76,6 +76,7 @@
 import java.util.Map;
 import java.util.Set;
 
+import org.eclipse.jgit.annotations.Nullable;
 import org.eclipse.jgit.errors.CorruptObjectException;
 import org.eclipse.jgit.errors.IncorrectObjectTypeException;
 import org.eclipse.jgit.errors.MissingObjectException;
@@ -866,7 +867,7 @@ else if (requestValidator instanceof AnyRequestValidator)
 		}
 
 		if (sendPack)
-			sendPack(accumulator);
+			sendPack(accumulator, refs == null ? null : refs.values());
 	}
 
 	private void lsRefsV2() throws IOException {
@@ -988,7 +989,8 @@ private void fetchV2() throws IOException {
 			if (sectionSent)
 				pckOut.writeDelim();
 			pckOut.writeString("packfile\n"); //$NON-NLS-1$
-			sendPack(new PackStatistics.Accumulator());
+			sendPack(new PackStatistics.Accumulator(),
+					refs == null ? null : refs.values());
 		}
 		pckOut.end();
 	}
@@ -1734,13 +1736,25 @@ private boolean wantSatisfied(RevObject want) throws IOException {
 		return false;
 	}
 
-	private void sendPack(PackStatistics.Accumulator accumulator)
-			throws IOException {
+	/**
+	 * Send the requested objects to the client.
+	 *
+	 * @param accumulator
+	 *                where to write statistics about the content of the pack.
+	 * @param allTags
+	 *                refs to search for annotated tags to include in the pack
+	 *                if the {@link #OPTION_INCLUDE_TAG} capability was
+	 *                requested.
+	 * @throws IOException
+	 *                if an error occured while generating or writing the pack.
+	 */
+	private void sendPack(PackStatistics.Accumulator accumulator,
+			@Nullable Collection<Ref> allTags) throws IOException {
 		final boolean sideband = options.contains(OPTION_SIDE_BAND)
 				|| options.contains(OPTION_SIDE_BAND_64K);
 		if (sideband) {
 			try {
-				sendPack(true, accumulator);
+				sendPack(true, accumulator, allTags);
 			} catch (ServiceMayNotContinueException noPack) {
 				// This was already reported on (below).
 				throw noPack;
@@ -1761,7 +1775,7 @@ private void sendPack(PackStatistics.Accumulator accumulator)
 					throw err;
 			}
 		} else {
-			sendPack(false, accumulator);
+			sendPack(false, accumulator, allTags);
 		}
 	}
 
@@ -1781,8 +1795,24 @@ private boolean reportInternalServerErrorOverSideband() {
 		}
 	}
 
+	/**
+	 * Send the requested objects to the client.
+	 *
+	 * @param sideband
+	 *                whether to wrap the pack in side-band pkt-lines,
+	 *                interleaved with progress messages and errors.
+	 * @param accumulator
+	 *                where to write statistics about the content of the pack.
+	 * @param allTags
+	 *                refs to search for annotated tags to include in the pack
+	 *                if the {@link #OPTION_INCLUDE_TAG} capability was
+	 *                requested.
+	 * @throws IOException
+	 *                if an error occured while generating or writing the pack.
+	 */
 	private void sendPack(final boolean sideband,
-			PackStatistics.Accumulator accumulator) throws IOException {
+			PackStatistics.Accumulator accumulator,
+			@Nullable Collection<Ref> allTags) throws IOException {
 		ProgressMonitor pm = NullProgressMonitor.INSTANCE;
 		OutputStream packOut = rawOut;
 
@@ -1842,6 +1872,8 @@ private void sendPack(final boolean sideband,
 			pw.setThin(options.contains(OPTION_THIN_PACK));
 			pw.setReuseValidatingObjects(false);
 
+			// Objects named directly by references go at the beginning
+			// of the pack.
 			if (commonBase.isEmpty() && refs != null) {
 				Set<ObjectId> tagTargets = new HashSet<>();
 				for (Ref ref : refs.values()) {
@@ -1872,8 +1904,8 @@ else if (ref.getName().startsWith(Constants.R_HEADS))
 				rw = ow;
 			}
 
-			if (options.contains(OPTION_INCLUDE_TAG) && refs != null) {
-				for (Ref ref : refs.values()) {
+			if (options.contains(OPTION_INCLUDE_TAG) && allTags != null) {
+				for (Ref ref : allTags) {
 					ObjectId objectId = ref.getObjectId();
 					if (objectId == null) {
 						// skip unborn branch