Today Community Manager Marcin Momot provided some details about the upcoming New Game Plus in The Witcher 3: Wild Hunt.First of all, we got an overview on the official forums:

"Enemies will be stronger, obviously.

What carries over?

Player experience (if you're below level 30 when finishing the vanilla game, you will be bumped to level 30 for the start of NG+), items (excluding: quest items, books & letters, Gwent cards, usable items, trophies), money and alchemy recipes.

When starting New Game Plus you can select any difficulty level.

You can obtain the Death Match achievement when playing the NG+ mode.

What's the starting level of the character when beginning NG+?

The same that you had when finishing the game, if above 30, otherwise you start at level 30. You also get a free Clearing Potion at the start so you can reset your skills and try a different build."

With a follow-up post, Momot clarified that "usable items" don't include crafted elixirs.

The created elixirs should carry over as well.

Luckily, even Witcher gear will carry over:

The New Game Plus Mode will come as a free DLC, even if a specific release date hasn't been announced yet.