Let $f:(a\,..b)\rightarrow \mathbb R^3$. Let $f$ be differentiable on $(a\,..b)$, where $f'(x)=\big(f_x'(x),f_y'(x),f_z'(x)\big)$. Let $0$ mean the zero vector.
First, we know that the line must pass through $f(x_0)$. Second, it must also pass through $f(x_0)+f'(x_0)$.
The case is easy when the points are unequal - in other words, $f(x_0)\neq f'(x_0)+f(x_0)$. In this situation, we can use the popular equation of a line passing through two different points $\alpha$ and $\beta$: $l(x)=x \alpha +(1-x) \beta$, which here becomes $t(x)=x(f(x_0)+f'(x_0))+(1-x)f(x_0)$. Defining a tangent poses no problem in this case.
What, however, about the case $f'(x_0)=0$? Here the equation above becomes useless - $f(x_0)+f'(x_0)=f(x_0)$, and therefore we can't use the formula to define a tangent to $f(x_0)$.
The tangent line intuitively exists in at least some of such cases - for example, if we take each of the components of $f(x_0)$ to be a local maximum, then $f'(x_0)=0$ and yet we intuitively know that a line tangent to $f(x_0)$.
How to define such a line in this case, then?
I would argue that it is not appropriate to define the tangent line of a curve defined by some arbitrary three-dimensional function $f(t) = (f_x(t), f_y(t), f_z(t))$ at $f(t_0)$ as the line that passes through the points $f(t_0)$ and $f(t_0) + f'(t_0).$ I think it is true that when a tangent line exists at $f(t_0)$ and the derivative $f'(t_0)$ also exists, then the tangent line passes through $f(t_0) + f'(t_0).$
If it happens that $f'(t_0) \neq 0,$ then this relationship enables us to identify the tangent line at $f(t).$ But consider the curve defined by $$ f(t) = \left(\cos\left(\frac\pi2 t^3\right), \sin\left(\frac\pi2 t^3\right), 0\right) $$ for $t \in [-1,1].$ This is a semicircle through $(0,-1,0),$ $(1,0,0),$ and $(0,1,0),$ traced once in the direction from $(0,-1,0)$ to $(0,1,0),$ and it clearly has a tangent at $(1,0,0)$ even though $f'(0) = (0,0,0).$
You can resolve problems like this by defining tangent more carefully. See "The Definition of a Tangent to a Curve" by T. M. Flett, for example, which mentions that
One resolution of the problem would be to make the tangent at $f(t_0)$ a limit of the secant lines through points on the curve in the neighborhood of $f(t_0).$ But you have to be careful how you define that limit.
A quicker resolution of the problem would be to require that the tangent be defined always relative to a parameterization of the curve by a function $f$ such that $f' \neq 0.$ This leads you to look at "regular paths" as defined in the answer by Andrew D. Hwang.