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Sie

Sie is a German pronoun with several distinct functions. When written as Sie with a capital S, it is the formal second-person pronoun used to address one or more people politely in both singular and plural contexts. In everyday writing and speech, Sie signals formality and is used in official, business, or courteous address. In all other contexts, sie (lowercase) means either she (singular feminine) or they (plural).

In practice, Sie follows the normal German verb-conjugation patterns for the second person in the formal register.

Usage notes: Capitalization helps distinguish the formal Sie from the third-person pronoun sie (she/they). Context, sentence

For
example:
Sie
sind
hier
(you
are
here).
The
same
form
Sie
is
used
for
the
accusative
and
nominative
positions
in
formal
address,
while
the
dative
takes
the
form
Ihnen
(to/for
you).
The
possessive
forms
corresponding
to
Sie
are
Ihr
(your)
and,
in
the
genitive,
Ihrer
or
Ihres
depending
on
gender
and
case,
mirroring
the
broader
set
of
German
possessive
pronouns.
By
contrast,
the
informal
sie
declines
like
other
personal
pronouns:
sie
as
she,
sie
as
they,
with
ihr
as
the
dative
for
she
or
they’s
implied
indirect
object.
structure,
and
verb
conjugation
usually
make
the
meaning
clear,
but
misreading
can
occur
without
attention
to
capitalization.
In
German-language
references,
Sie
is
described
as
the
polite
form
of
address,
while
sie
denotes
third-person
singular
or
plural
pronouns.
See
also
German
pronouns
and
capitalization
conventions.