The Simpsons contains moderate sex references
In some scenes, the kids can not understand sexual jokes
It has some nudity, but nothing sexual, these scenes can be witnessed by children.
Couple in bed after sex is infrequent.
There are two episodes that make references to incest.
A parody of Tom and Jerry, Itchy & Scratchy are very violent, sometimes including blood, but nothing graphic and played just for laughs.
A series of special Halloween "Treehouse of Horror" are usually very violent. This is one of the few episodes of The Simpsons that are not recommended for children under 14 years.
Punches are infrequent.
It uses ass, crap, hell, damn, freakin 'bastard, gay and some other words like whore and slut are used very little.
Homer Simpson spends most of the time at the bar, so no surprises drinking characters appearing in almost every episode.
In almost every episode Marge's sisters Patty and Selma appear they are smoking.
Children can become confused with adult themes that appear in the show as: suicide, murder, adultery and alcohol dependency.
Bart is not a good models for children.
If it were a movie, censorship would be:
Rated: PG-13 for some crude sexual humor, some strong violence, language including sexual references and thematic elements.
This show can be watched by children over 8 years old, for that, you have to avoid episodes of "Treehouse of Horror" and it is recommended the company of parents.