The new "My Nintendo" loyalty program will launch by March 31st, 2016. Nintendo announced the details of the program at its shareholder's meeting. The loyalty program will launch in all major territories this March.

It will feature two classes of points.
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-Gold points-
These will function similarly to the Wii U's Deluxe Digital program. Gold points will be tied to purchases on the eShop. They will result in discounts on digital downloads.

-Platinum points-
These will function similarly to the old Club Nintendo service. They will be earned through browsing the eShop, reading things on Nintendo's Web sites, or through in-game achievements. They can be traded for physical goods such as soundtrack CD's or for digital rewards such as 3DS home menu themes.

The existing Nintendo Network ID structure appears to used for My Nintendo. These new game achievements are not currently available for 3DS or Wii U titles. However these special achievements could be patched into the existing games where the companies are willing, but if they will be is anyone's guess. It appears all software for the NX will have this functionality.

Source: https://www.nintendoworldreport.com/...dwide-in-march