The feature is a more dynamic form of fog of war, meaning enemy units can be hidden behind a building even if a unit is positioned next to it.
"It's a game-changer. It allows us to do a lot of things that we couldn't do, being a tactical game," general manager Alex Peters told Digital Spy.
"It allows you to actually pull off flanking, hiding behind trees, hiding behind walls, hiding behind buildings. All that stuff allows you to set up your army as you want to.
"If you want to set up a surprise attack or if you want to flank, you can do all that. But likewise, so can the AI, and so can - if you're playing multiplayer - your opponent."
Announced earlier this month, Company of Heroes 2 is the sequel to one of the most critically acclaimed strategy titles of all time.
It will focus on the Eastern Front with the Russian and German forces available as playable armies, and offers new features including vaultable cover and snow.
Company of Heroes 2 will be available on PC from early 2013.
> Read our first look preview of Company of Heroes 2
Screenshots - view images of Company of Heroes 2: