Lastest Magento 2.x version(2.0.1) ,Add a tool Code Migration Toolkit by which you can transfer your 3rd party extension of 1.x version to 2.x structure.
- You can Migrate
Magento 1.x module structure
to Magento 2.0
structure
using Magento client Cli tool bin/migrate.php migrateModuleStructure
- Migrate Magento 1.x layout.xml Magento 2.0 structure file structure.
(bin/migrate.php convertLayout
See the full steps of migration at Code Migration page
So,before migration,you should have strong knowledge of Magento 2.X structure
Thus you can convert 1.x code to 2.x.You can understand those thing from code-migration process
But honesty ,you need to do lot of works for this achieve .