Nudity include women wearing bikini, men wearing only shorts. In one scene, there are completely naked men and women lying down on their stomachs, full rear nudity.
Explicit sexual references and jokes. One or two actual sex scenes, both are brief and do not contain nudity. We do however see nonsexual male rear nudity twice throughout season one.
Louie masturbates (off camera) several times, and talks about masturbation and sex in nearly every episode. One episode features an entire act in which we see Louie masturbating (no nudity) and his sexual fantasy in which a young woman in an elevator asks him to insert a "bag of dicks" into her (again, no nudity).
In one episode, a woman reaches under her skirt to masturbate in a public place. We see her masturbating until she climaxes loudly. There's no nudity, but the scene is explicit and lasts over a minute onscreen.
In one episode, a woman asks Louie, "Do you wanna see my pussy?" and proceeds to drive him to her house where she and her husband offer to have a three-way with him, which he declines.
In one episode, a woman offers to "suck off" Louie in exchange for taking her to IKEA.
In one episode, Louie tries to take initiative and be a little aggressive towards a woman, thinking this will turn her on. This goes over poorly with her and is uncomfortable to watch. The scene appears to be portraying the event as darkly comedic.
Many explicit references to "pussies" "dicks" and sex acts, including many references to oral sex, anal sex, cunnilingus and fellatio, in which sexual slang such as "cum" have been said. Entire episodes center around sexual scenarios.
During some scenes featuring stand-up shows, there are dark jokes that mention the topic of sexual assault, which is in line with the show's "black comedy". None of the jokes are supporting or promoting assault, however.