Although there's some confusion over how accounts will be transitioned, any Virtual Console games you own will be available on your Wii U.
In an interview with ABC at E3 2012, Nintendo's EVP of sales and marketing Scott Moffitt said players will be able to transfer their Wii Virtual Console purchases to the Wii U.
It's not yet clear what will happen with regards to game ownership given the Wii U's multiple user support.
"You will have an individual account based system. Each member of your family might have their own account," Moffitt confirmed.
Each user will be able to save profiles and preferences on their own account, but Nintendo hasn't explained whether content purchased through the Wii U eShop will be locked to specific users, like the Xbox 360, or be console-based, like the PlayStation 3.