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Drupal 8 has a new powerful theming engine: TWIG. Twig is a powerful template engine that comes from the Symfony framework for theming. Either if you come from tpl.php files or are new to Drupal 8, there are some things you need to be aware of.
Theming in Drupal 8 is way more than creating a template file and start building layouts. While Twig shows up as a solid foundation to build your themes on top of, there are many Drupal-specific features that are part of the actual "Drupal theming process" and it is not directly related to the template files.