@randomdude only as long as the distribution is higher than the lump sum, as you have already been charged capital gains tax on the distribution. With my S&P 500 ETF there were distributions, but less than the lump sum. That's how I understood it.
@randomdude The idea of the 2018 financial tax reform was precisely to treat all ETFs uniformly, regardless of whether they are distributing, accumulating, domiciled in DE or not.