Some passionate and sensual kisses. But the film has two major sex scenes which are moderate in impact.
A scene were Tash (in Brett's body) has a woman go down on him on bed. Obviously he is not into it because Tash is in his body. Oral sex is implied. As (s)he sighs in pleasure, the scene quickly cuts.
Brett and Tash begin to have sex. The scene is dark, only lit by moonlight. They sensually kiss. Brett has "his" hands on Tash's clothed breasts and licks "her" bellybutton. There is no nudity nor any sexual movements.
Suggested MPAA rating: PG-13 for some sexual content