The entire movie has an air about it that may frighten young children. Though the movie is not overtly gory, the implication of violence and the fear that comes with it could be also be frightening.
The scenes where the Horla enters and exists are disturbing. The Horla is never seen by the audience, only heard. The times during which the Horla convinces the magistrate to do his acts of evil are disturbing.
The murder sequence could be very frightening for young children.
The reveal of the woman's severed head inside of the statuette is mild, but could be frightening for young children, due to the strong implication of extreme violence and the nature of the scene itself. The way the scene is shot alone is very frightening.