The feature Person applies only to finite verb forms. In the IMS-Tagset it is also added to imperatives, where it would not be necessary since German imperatives exist only for 2nd person singular and plural.
| Attribute | Value | Ge. example | Ge. tag |
| Person | first | (ich) gehe | VVFIN:1.Sg.Pres.Ind |
| second | (du) gehst | VVFIN:2.Sg.Pres.Ind | |
| third | (er) geht | VVFIN:3.Sg.Pres.Ind | |