and you have to care about where the index fund is domiciled. Otherwise you get dividend leakage. Some Vanguards are domiciled in Reland where 30% of dividends are withheld as taxes even though we need to pay just 15%. It might be difficult to get the difference back
I wish.
But no, dividends are taxed:
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/...
What you probably miss is that dividend tax for non substantial holdings (less than 5% of the total stock) is withheld before being paid out.