This thesis deals with the changes introduced by the corporate tax reform of 2008 in the area of income from capital assets. With the introduction of a separate tax rate on income from capital assets, the legislator departs from the principle of synthetic income tax. In the future, a schedular tax will apply to income from capital assets. The application regulations of the withholding tax and the effects on various forms of capital investment are illustrated. Calculation examples demonstrate the numerical impact of the introduction of the withholding tax compared to the previous legal situation. The work also highlights the extensive exceptions alongside the functioning of the separate tax rate with withholding effect.