CustomerLoggedInObserver.php

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<?php
namespace Magento\Tax\Observer;

use Magento\Customer\Api\GroupRepositoryInterface;
use Magento\Customer\Model\Session;
use Magento\Framework\Event\Observer;
use Magento\Framework\Event\ObserverInterface;
use Magento\Framework\Module\Manager;
use Magento\PageCache\Model\Config;
use Magento\Tax\Api\TaxAddressManagerInterface;
use Magento\Tax\Helper\Data;

class CustomerLoggedInObserver implements ObserverInterface
{
    protected $customerSession;

    protected $taxHelper;

    private $moduleManager;

    private $cacheConfig;

    private $groupRepository;

    private $addressManager;

    public function __construct(
        GroupRepositoryInterface $groupRepository,
        Session $customerSession,
        Data $taxHelper,
        Manager $moduleManager,
        Config $cacheConfig,
        TaxAddressManagerInterface $addressManager
    ) {
        $this->groupRepository = $groupRepository;
        $this->customerSession = $customerSession;
        $this->taxHelper = $taxHelper;
        $this->moduleManager = $moduleManager;
        $this->cacheConfig = $cacheConfig;
        $this->addressManager = $addressManager;
    }

    public function execute(Observer $observer)
    {
        if ($this->moduleManager->isEnabled('Magento_PageCache')
            && $this->cacheConfig->isEnabled()
            && $this->taxHelper->isCatalogPriceDisplayAffectedByTax()
        ) {
            $customer = $observer->getData('customer');
            $customerGroupId = $customer->getGroupId();
            $customerGroup = $this->groupRepository->getById($customerGroupId);
            $customerTaxClassId = $customerGroup->getTaxClassId();
            $this->customerSession->setCustomerTaxClassId($customerTaxClassId);

            $addresses = $customer->getAddresses();
            if (isset($addresses)) {
                $this->addressManager->setDefaultAddressAfterLogIn($addresses);
            }
        }
    }
}