I just turned on my 3DS and noticed the following message on the eShop.
'Dear Customer,
Nintendo has lifted the access restrictions to content rated 18+. Adults can now browse and buy all games at any time of the day.
Following analysis of the Parental Controls system on Wii UTM and Nintendo 3DS TM in cooperation with USK, the German Entertainment Software Self-Regulation Body, it was deemed that Nintendo's Parental Control system is of very high quality and offers a remarkable level of protection for children. Nintendo's Parental Control system was found to have proved itself in practice.
Nintendo always encourages parents to make use of Parental Controls to control access to content they deem inappropriate for their children.
Nintendo eShop Team'
...
How nice of them to have reached a conclusion that was obvious to us adults from the very beginning.