There is no sex or nudity. However, the plot may be considered suggestive for viewers due to the fact it revolves around themes of voyeurism, stalking, and sensuality. (The man is unmarried; the woman is his friend's wife).
The protagonist's obsession with a dead woman makes his actions in the second half of the film seem necrophilic. But this perversion is never made explicit.
The main character cajoles a woman into changing her appearance in order to look more like his dead lover. There is nothing explicit in the scenes but the director described it as a "reverse strip tease" since there is a clear sexual component to his desire.