Which form is correct and how can I know which to use?
Das wichtigste ist...
Die wichtigste ist...
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Is the correct form of saying the most important (thing) is …
Die wichtigste ist …
Does not have the same meaning and can be only used to refer to a previously mentioned female noun.
For example:
Was ist die wichtigste Aufgabe?
Die wichtigste ist das Sortieren der Ware.
Bascially it’s just a short form of
Die wichtigste Aufgabe ist das Sortieren der Ware.
Die wichtigste ist das Sortieren der Ware
be written with a capital W
?
It depends on the implied Nomen. This is a very important point and a source of many errors. Let us generalise a bit, so as to clarify the problem:
Es gibt viele Regeln. Die wichtigste ist...
Here we are describing Regeln, which is a feminine word.
Ich habe fünf Kunden. Der wichtigste ist Franz.
Now, when we don't want to decide on the implied Nomen we just assume a Neutrum. Hence the standard expression would be:
Das wichtigste ist...
This practice of using Neutrum when not being explicit is quite general and even starts becoming a source of errors for native speakers.
Let us assume a German intends to buy a Computer. His colleague may advise:
Ein Laptop wäre das praktischste.
He does not want to think and pick a Nomen, like:
Ein Laptop wäre die praktischste Lösung.
His sentence is not wrong :)
I recently found out that to express that you could say:
Etwas ist ihr /ihm am allerwichtigsten = the most important thing for him / her is..
Example:
Her job ist the most important thing for her = Der Beruf ist ihr am allerwichtigsten
=there is nothing more important