From My Nintendo
If you pay $59.99 for a game on Nintendo eShop, you’ll earn 300 Gold Points.Those points can be redeemed for $3.00 toward your next eligible purchase.
Digital games are 5% points and physical games are 1% points
So, if you wanna get 5999 Gold Points, you’d have to make like a fuggin bandit on the E-shop and buy up all the $59.99 games.
What’s worse is, if you buy a game brand new in box, there’s no guarantee that the gold points will still be there cause they have a fucking expiration date. Gold Points expire after 12 months on the last day of the month in which they were earned.