At least one of the female trees in the beginning appears to be busty, but there is no sex and nudity to worry about. This is a children's television special.

A little owl freezes and becomes sick, until a family lets it into their hut for a while.

A polar bear sets Christopher the Christmas Tree on fire, but an owl manages to extinguish the fire before it could be pretty bad.

A fox and a polar bear make it clear that Christopher may be cut down and reduced into fire wood, instead of becoming Christmas tree.

Very, very mild language. One example is the fox calling a Christmas tree a "dummy".

One Christmas tree smokes a pipe. Very brief.

Scenes in which a little Christmas tree, and later a small owl, are being ridiculed by others for various reasons may be little bit upsetting for little children.

The scene in which the same owl has to leave the human family is little bit sad.

A fox and a polar bear make it clear that Christopher may be cut down and reduced into fire wood, instead of becoming Christmas tree. And Christopher almost believes in that...