@PhilippGerber-6516 Welcome to Microsoft Q & A Community Forum. Here is a sample policy to list all the resources that have no tags.
{
"properties": {
"displayName": "Checking existence of tags",
"policyType": "Custom",
"mode": "All",
"parameters": {},
"policyRule": {
"if": {
"field": "tags",
"exists": "false"
},
"then": {
"effect": "audit"
}
}
}
}
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