Notes on system transfers:
Your Nintendo 3DS must have system software version 3.0.0-5E or later to perform a complete system transfer, including downloaded software, from one Nintendo 3DS or Nintendo 3DS XL system to another.
Click here for info about transferring Nintendo DSiWare from a Nintendo DSi or Nintendo DSi XL to Nintendo 3DS.
Data can be transferred between Nintendo 3DS systems up to five times. For further details, please see our FAQ on data transfer between Nintendo 3DS systems.