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A few kisses and brief references.
A character points a gun at another character, but does not fire.
None of note, maybe one "damn" or "hell."
The Baroness smokes cigarettes in a couple scenes.There is a formal party where the guests are drinking champagne and other alcoholic beverages.During a song, the oldest daughter (16) asks the Captain if she can taste champagne. He refuses.
The Nazi flag is displayed prominently in two scenes, and Nazi soldiers are seen marching.The family gets chased by the Nazi soldiers near the end. No one gets hurt. This could definitely be intense for younger children.The thunderstorm during the "My Favorite Things" scene might frighten some very young children, just as it does with the children in the movie.