Issues while gliding and swimming with the swimming animation

If you throw drop or shoot something while swimming with the swimming animation or gliding the entity spawns above you. 

How to reproduce:

1. Swim in water with the swimming animation or fly with an elytra
2. Drop an item or throw a snowball, an egg etc. or shoot an arrow with a bow or crossbow

You will notice, that the entity spawns above you and not at the height of the camera like it should.