The Perverse World of Beatrice (1985)

The countess (Dominique St. Claire) is transfixed by the sight of a young woman making love to a horse in her stable. She later recalls this memorable sequence while making love to the count (Gabriel Pontello), in various orgies with their friends, or when she & the count make love to their servants. After the count dies, she returns to the stable and imagines that he has been reincarnated as the stallion.