The theme of this movie is a man being falsely accused of pedophilia. There are some references to it spread out through the movie, though it's not talked about as graphic as in "Jakten".
A man is being called "gay" by a police officer (probably meant to be comedic).
There is a scene where a prisoner watches a porn, though aside from some moaning and a brief view of some bare breasts, it really isn't graphic.