In a counterfactual, the reverse of what is expressed by the main lexical verb is actually the case. To form a counterfactual sentence, there are two options: zou(den) + infinitive can be used, or the past tense of the lexical verb.
Remember that zou(den) is the past tense of the modal verb zullen, and that the form zou(den) is also used in polite requests and conditional sentences.
To say the reverse of what is actually the case, in Dutch you can use zou(den) + infinitive:
In the first example, the speaker notes the fact that the shopping has not been done and indicates that the adressee (jij) was supposed to have done that. In the second example, the speaker also implies that the shopping has not been done, and implies that Karin and Simone were supposed to have done the shopping.
Note that zou here expresses uncertainty about a situation. This is also used to express gossip or hearsay, which is not counterfactual per se.
Instead of the combination zou(den) + infinitive, the past tense can also be used to express a counterfactual:
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