As of March, 2018, you can now redeem My Nintendo Gold Points for eligible digital Nintendo Switch game and DLC purchases in the on Nintendo eShop or the official Nintendo website (where available).
The way you earn Gold Points has also changed. Instead of basing the amount of Gold Points received off price tiers, you earn Gold Points based on the amount paid (excluding tax and any points or discounts used):
5% for eligible digital purchases on Nintendo eShop (Nintendo Switch, Nintendo 3DS, Wii U)
1% of the Nintendo eShop price for physical purchases (Nintendo Switch)
For details about earning and redeeming Gold Points, please click here.