This was a very obscure movie released back in 2008 and I happened to stumble across it then. The only notable actor in it was the then 'not so popular' Vera Fermiga. The movie takes place in a World War II era.

 It's shown from a child's point of view. His name is Bruno and he's the son of the commandant of a concentration camp where Jews are gassed and burned. His innocence keeps him oblivious to the gravity of what his father does and he ends up developing a special friendship across an electric fence with another child of the same age from the concentration camp. They do not know the evil that surrounds them and throughout the movie you sense that something tragic is closing upon them. When the day of reckoning finally comes, its tragic, brutal and it leaves the viewers in shock and disbelief. 

This is one of the very few movies I've personally seen with such a strong ending. The acting is very well done, especially by the actor who played Bruno and the scenes showing Jewish oppression are really  hard to swallow. I suggest you definitely give this movie a try.