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