I permanently left Switzerland and hire a tax agent to conduct tax refund for me. In the tax refund form, without discussion with me, the agent puts his own email as the contact email, his home address (not his company address) as the contact address and his own bank account as the account that the refund should go to.
It may be reasonable to put his own account considering the fact that I left Switzerland and cannot keep swiss bank account anymore.
However, in this way, I am completely out of the refund process and cannot have any visibility to the details.
The first two are fine but the bank account not. Swiss tax authorities will issue a refund to a foreign account as well so there is no reason for him to give them his account number.