The aim of this bachelor thesis is to give an overview of the topic taxation of capital assets-new for individuals and the related transitional provisions. The relevant standards are § 27 and § 27a of the Income Tax Act. The target of the revision is to harmonize the taxation of current income ("fruits") and not previously taxable capital gains ("substance"). From 01.04.2012 the resulting income or gains are taxed with a uniform tax rate. Also the impact of these new taxes on capital assets are presented briefly on corporations. There are changes especially for domestic limited taxable corporations and private foundations. The 6th part of the Income Tax Act 1988 - the capital gains tax - is generally not included in this work work. If necessary, the work refers to relevant provisions.