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Vinniegambini said:
Legal age restriction requirements vary across a number of European countries. Since Nintendo of Europe is based in Germany, Nintendo eShop is complying with German youth protection regulation which therefore applies to all our European markets. Under German law, content rated 18+ must be made available only at night.
Therefore the accessibility of 18+ content in Nintendo eShop is limited to [USK: 22:00 UTC until 4:00 UTC] [PEGI: 23:00 UTC until 3:00 UTC].

No.

The law applies only to customers who reside in Germany. Nintendo could restrict the access only for german people and let the others view the content.

Actually, the german law does not seem to set a time when those games can be sold. If you have better information, a link would be nice to see.

http://www.gesetze-im-internet.de/juschg/