Similar to Mass Effect 1, Varren, Mass Effect's version of attack dogs, make frequent appearances as enemies and must be killed to proceed with many missions.
One character mentions being sexually assaulted multiple times by different people. Most notably if she's brought to the nightclub bathroom on the Citadel.
Well, fantasy minority discrimination. A quarian (whose culture is largely based on the Romani) is wrongfully accused of stealing a businessman's credit card. The businessman isn't fined or arrested for wasting the policeman's time either, because "sHe CoUlD hAvE tAkEn It."
Jack, one of your squadmates, was the victim of extensive abuse and scientific experimentation as a child. One of her missions involves going back to where all this occurred and has her reliving painful memories.
During a story mission, you can encounter a minor villain from the previous game, provided their life was spared. You learn they have become a serious alcoholic ever since their encounter with Commander Shepard.
Animal-like aliens die, such as varren. One of the (optional) missions in Tuchanka involves killing monkey-like pests that are raiding the food supply.
Jacob's loyalty mission involves saving a group of women, controlled by a plant that impairs their cognitive processes, from a man who uses them as his harem.
During the opening sequence, your ship gets attacked and needs to be evacuated. You fail to make it in time, get spaced, and are forced to watch as your character's oxygen tank is damaged, and they slowly asphyxiate.
During a side-mission with one of your crew members, you are ambushed by pirates. Your player has the option to preemptively shoot a tank of explosive gas during the pirate leader's monologue. If this option is taken, the leader is set aflame and dies screaming.
Commander Shepard is horribly disfigured during the opening sequence of the game. During their recovery you can see on x-rays that they broke several bones during the ordeal.
During one mission, you are required to interrogate someone who has their limbs restrained. If you cannot get them to talk, you have the option to physically assault them to get information.
If enough poor choices are made throughout the game and final mission, the main character, Commander Shepard, can fall to their death in the final mission.
Additionally, during one story mission you have the option to push someone out the window of a high rise.
The player character can cheat on their previous love interest from the first game (if they pursued a romance), but it's unfortunately ambiguous whether the relationship is still happening due to a conflict between you and your LI. Your LI refuses to join Shepard and is disappointed in their choices, and after this Shepard can confide into other characters that they're no longer together.
After the opening scene, there is surgery scene with needles, syringes, scalpels, etc. The inside of veins and organs are seen briefly, but if you are easily freaked out by medical things, I'd advise skipping the scene or looking away.
If you spoke to Talitha in ME1 and were able to get her help, she will send you an email in this game mentioning that she is receiving professional help for her trauma (further details unknown)
One of your squadmates in the game suffers from what is essentially his species' version of Cancer. He is given an estimated life expectancy of several months as there is no cure for their condition.
If the player chooses the "sole survivor" background for Shepard, it will be implied throughout the series that they experience PTSD related to the event in their backstory.
There is a scene during the beginning of the game where Shepard wakes up too early during reconstruction. The scene is viewed from Shepard's perspective and contains effects such as heavy breathing, blurred vision, and distorted audio to create a mood/feeling of panic. Shepard is given sedatives and temporarily returns to an unconscious state.
In the Overlord DLC, an autistic character is heavily experimented upon in an attempt to exploit certain abilities of theirs. It's possible to rescue them.
The final quest of the game is frequently described as a "suicide mission" by characters, and every companion as well as Shepard can die during it if certain conditions (ie quest completion) are not met
In the game, a type of alien called Krogan are affected by a disease that causes only a few babies to be able to hatch. While it isn't exactly miscarrying, I would consider it similar enough to warrant a caution to anyone sensitive to miscarriage.
If Jacob's loyalty mission is not completed, or an unsuitable choice is made regarding who performs which jobs during the final mission, he can die, though the order is somewhat random. I recommend looking up a guide to avoid this.