Anyone who would let their children be exposed to this shouldn't even be on this site. Its funny, but in a sarcastic and possibly offensive way. There is adult language and some minor violence, but the major concern is all the nudity and sex acts. There is full frontals of both woman and men, an explicit swingers party, explicit gay sex acts, and a violent dominatrix scene. There is also a penis which appears, and dances around for an extended period of time, then the camera zooms in on the urethra, which opens like a mouth and screams "Bruno!". In the dominatrix scene, a fully exposed woman wearing dominatrix gear rips the clothes off a man a tries to force him to have sex with her. Its played for laughs (he says things like "lets get to know each other first? and tried to get her to wear a fake beard) but the scene is very real. She proceeds to viciously whip him with a belt while yelling at him. There is no blood but he reacts with obvious pain and you can see red welts begin to develop where she hits him. The disturbing thing is this is NOT a scripted scene. The dominatrix is a porn star, who was told by the crew that "Bruno" was a virgin and that they'd pay her double if she could get him to have sex with her. Sacha marvelously manages to stay in character, but according to the behind the scenes, he was legitimately terrified as she had BROKEN HIS THUMB and he feared she was actually going to rape him. He makes an escape through the window and the scene ends with him running away.
The movie is very funny, but full of shock material that should not be seen by little kids. Also, children will most likely not even get the message, or the hints behind the humor that make this movie so funny.