Although Microsoft has not released an official statement why they decided to introduce age limits, it is assumed that the main reason is the fact that the individual Cortana functions are in "conflict" with COPPA (Children's Online Privacy Protection Act) law.

Specifically Cortana while active collects information about the user in order to be able to offer as interesting and as accurate data as possible, and from the legal side that could be very inconvenient in cases where users are children.

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