Madeinusa (2006)

One of the issues addressed in this film is incest, and there are a few scenes of a sexual nature related to that. In one, a father gets in bed between his two daughters and snuggles up to one. He speaks to her about being intimate and rubs the side of his face against her hair/face. He also puts his hand over her breast. They are both fully clothed throughout the scene. In another, the father unzips his pants while standing behind the same daughter by the bed. We do not see anything happen between them, but another character watches from the window outside and we hear heavy breathing and moaning coming from inside the house.

There is also a sex scene between two unrelated characters against the wall of a house outside. It's pretty quick, and there is no nudity.