When Club Nintendo ended earlier this year, Nintendo announced that it would have a replacement service to announce later. At a strategy briefing in Tokyo, the company announced My Nintendo, which will replace Club Nintendo and be linked to Nintendo Accounts – a service that will link together Wii U, 3DS, PC, and Smartphone users through a single account. The service will offer an easier way to interact between multiple Nintendo devices and manage store purchases and libraries.
Nintendo Account bolsters many features, including the ability to transfer game data across mobile and console games. It also offers the ability to purchase content off of the website and browse through past purchases. The singular account will be tied to your Nintendo Network ID which means you will also be able to access network-based features that you typically could only view on the specific hardware, such as messages and requests.
Nintendo Accounts will also extend out to other ventures by the company, such as theme parks and movie theaters. The points program that was found with Club Nintendo also returns and will be able to be spent on DLC as well as other perks that fall in line with the previous offerings of Club Nintendo.
Sources: Nintendo Policy Briefing