In an interview with Videogamer, CD Projekt RED's executive producer, John Mamais, confirmed that your save file from The Witcher 2 will be utilized in The Witcher 3.
“[It] will definitely impact your playthrough in The Witcher 3,” Mamais emphasized.
He did not go into how much it would affect your game, but it wouldn't be surprising if it was akin to how Mass Effect 3 used the game saves from prior games.
However, like Mass Effect 3, the developers are looking into a way to allow newcomers into the world of The Witcher without forcing them to play at least The Witcher 2. They haven't finalized their plans yet, but Mamais said they may create a game state for new players that sets the stage, including past choices, for them.
The Witcher 3 will release in 2014 for PC, Xbox One, and PlayStation 4.