Wir empfangen heute Gäste.

Because the subject is wir (we), and the present-tense form for wir is the infinitive form without zu:

• ich empfange
• du empfängst
• er/sie/es empfängt
• wir empfangen
• ihr empfangt
• sie/Sie empfangen

So Wir empfangen is the correct present-tense form for we receive / we are receiving.

Gäste is in the accusative case because it is the direct object of empfangen.

In this sentence:

• Wir = subject, nominative
• empfangen = verb
• Gäste = direct object, accusative

The reason it does not visibly change is that many plural nouns in German look the same in the nominative and accusative:

• nominative plural: die Gäste
• accusative plural: die Gäste

So the case is accusative, even though the noun form itself stays the same.

German often leaves out the article when talking about some people or things in a general, indefinite sense.

So Wir empfangen heute Gäste means something like:

• We are receiving guests today
• We have guests coming today

It does not have to mean specific, already-identified guests.

If you added an article, the meaning would become more specific:

• Wir empfangen heute die Gäste. = We are receiving the guests today
  (specific guests already known in context)

Without the article, it sounds more like guests / some guests.

German word order often puts the verb in second position in a main clause.

Here the structure is:

• Wir = position 1
• empfangen = position 2
• heute = adverb
• Gäste = object

So Wir empfangen heute Gäste is completely normal.

German time expressions like heute are often placed before the object, but the word order can vary depending on emphasis.

For example, all of these can work:

• Wir empfangen heute Gäste.
• Heute empfangen wir Gäste.

The second version puts more emphasis on today.

Yes. You can also say:

• Heute empfangen wir Gäste.

That is very natural German. When heute comes first, the verb still has to stay in second position, so wir moves after the verb.

This is a very important German rule:

• Wir empfangen heute Gäste.
• Heute empfangen wir Gäste.

Both are correct; the difference is mainly emphasis.

Yes, empfangen is often a bit more formal or elevated than a very plain English get or have.

Depending on context, it can suggest:

• receiving guests
• welcoming guests
• hosting guests
• formally receiving visitors

So this sentence may sound a little more formal than a very casual everyday phrasing.

In informal speech, people might also say something more like:

• Wir bekommen heute Gäste.
• Wir haben heute Gäste.

Those are more colloquial in many contexts.

No. Empfangen is not separable.

That matters because some German verbs with prefixes split apart, but empfangen stays together:

• Wir empfangen heute Gäste.
• Wir haben heute Gäste empfangen.

You do not split it like fangen ... em or anything similar.

Also, in the past participle it is:

• empfangen

not geempfangen.

Because all nouns in German are capitalized.

So:

• wir = not capitalized here, because it is a pronoun
• heute = not capitalized, because it is an adverb
• Gäste = capitalized, because it is a noun

This is one of the most noticeable spelling rules in German.

The singular is Gast.

So:

• singular: der Gast
• plural: die Gäste

The ä in the plural is common in German noun patterns. English speakers should notice that the plural is not Gasts or Gasten, but Gäste.

Grammatically, it is present tense. But in German, just like in English, the present tense is often used for a planned future event, especially with a time word like heute.

So Wir empfangen heute Gäste can mean:

• we are receiving guests today
• we will be receiving guests today
• we have guests coming today

The time word heute makes the time reference clear, so German does not need a separate future form here.

In empfangen, the pf is pronounced as a combined sound: a p followed immediately by f.

Very roughly:

• empfangen ≈ em-PFANG-en

And:

• Gäste ≈ GES-teh, but with ä pronounced like the vowel in a short e-type sound, not like English a in gate

The stress is usually:

• emfangen
• Gäste

The pf cluster can feel unusual for English speakers, but it is very common in German.