Implied rape scene;

Mild nudity (breasts of a female character are briefly seen as she is preparing to leave the shower);

Two men go inside a brothel, one of them makes a crude remark about a women's body

Two men argue and fight (no blood is visible);

There's a implied rape scene (though we can't see much of it, the effects could be pretty disturbing);

Mild swearing (one or two instances of equivalent "fuck" in english);

Homophobic references;

There is A LOT of drinking in this movie (the two protagonists basically drink beer during the whole film),

There's also smoking (cigarettes)

The whole movie sets a density that's not directed for young viewers;

There's a background story that can be very upset