Larian is most likely aiming for a teen rating, same as with the previous 2 games.
The North American version of Beyond Divinity has an ESRB rating of T (for teen), the UK version has a PEGI rating of 12+, while the Australian rating is MA15+.
There was a web store mentioned some time ago that had the game incorrectly listed as M. At that time I checked the ESRB site to make sure the rating had not been change after release, and it was still listed as T.
