In Code Geass Nina Einstein seems to harbor considerable Les Yay towards Princess Euphemia after she rescued her in a hostage situation. She is also later shown daydreaming about Euphemia, sighing dreamily and blushing. In one scene she appears to be masturbating to pictures of Euphemia, and later on outright confesses her affection to a seemingly oblivious Euphie. And then there's her reaction to Euphemia's death after which she goes insane and threatens to set off a bomb which would kill herself, Zero, and many innocent bystanders.
Is that really subtext? Seems more like text to me.
Big Badass Cornelia tends to be rather touchy feely with her younger sister Euphemia.
Milly can be a little too touchy feely around Shirley at times.
In episode 3 from the first season there's a scene where Milly openly gazes at Shirley's breasts and states in a rather suggestive manner "from what I've seen in the girls bathroom you've been filling out in all the right places, huh?" In response Shirley covers her chest, blushes and exclaims "What are you talking about you perv?!"
Don't forget the first season's second closing: there is a painting-esque group image where Milly in a cat outfit is groping a blushing-like-crazy Shirley from behind, earning a curious glance from Rivalz.
Milly and Shirley also shower together, complete with Milly getting very quiet when Shirley talks about Lelouch. Also, Milly eavesdrops on Shirley and Lelouch in the R1 and looks sad for no explicable reason.
Blink-and-you'll-miss-it example, but if you pause quickly enough in episode 10 of R2, you will see...this.◊
It's more subtle but there's also some Les Yay between Nina and Milly.
Oh, Gino Weinberg. You really love to hug Suzaku and drape your arms all over his shoulders, don't you?
Kaguya's interactions with other girls (namely Kallen, CC and Princess Tianzi) tend to give off this sort of vibe, too.
Alice and Nunnally's relationship in Nightmare of Nunnally borders on text, especially the part at the end where Alice, when trying to convince Nunnally not to accept her parents' plan to bring Instrumentality declares "This individual called Alice loves this individual called Nunnally."
Alice comes across information that proves Nunnally is a princess. She refused to report it to keep her safe. Keep in mind by that point we have learned that Alice is part of the military. She could get in serious trouble if anyone found out.
Oh Alice, please just admit your feelings for her:
Nunnally: Thank you. Actually, I had a dream about my brother and a friend from my past… And then, I just felt a bit lonely. But since there's Alice here who would worry about me, I think I'm fine now.
Alice: (cue blushing) Wha-What are you saying?! Flattery is not going to give you anything, you know!
And, of course, the Ho Yay and the even more blatant Foe Yay between Suzaku and Lelouch must be mentioned...In fact, some fans notice that Suzaku and Lelouch seem to have a... thing for each other. Sure, Lelouch has wanted to marry him off to Nunnally, but that guy has a Big Brother Instinct larger than he is, so he would want what he believes is truly the best candidate for his sister. It doesn't help that Lelouch treats both the whole 'Suzaku selling him to the Emperor' thing as well as the 'apparently selling him to Schneizel' thing later like Suzaku was cheating on him. I'm sure that whole thing Suzaku had with Euphemia really doesn't count, since R2 episode 21 has Suzaku seemingly getting over it and becoming Emperor Lelouch's Knight of Zero. With a really smug look on his face. After a month of being alone with Lelouch (C.C. was there too, but...)
Lelouch is also utterly obsessed from the get-go with bringing Suzaku over to his side.
There are at least 3 scenes in R1 where Suzaku walks away (sometimes into the sunset) and Lelouch watches his departure, broodingly. Lelouch's reaction to Nunnally telling him that Euphie and Suzaku are together is a hiss of pure jealousy. Also, the first time Shirley tries to ask Lelouch out, he's too busy sulking over Suzaku to even notice she's in the room.
R2 Episode 25 brought it to a whole new level. After brandishing an awfully long sword, Suzaku gets to put it in Lelouch. And stays that way for a while. Killing him, yes, but let's forget that little detail.
Some of the fanbase has noted that there are some rather distinct similarities between Lelouch and Suzaku's story, and that of Seishirou and Subaru from CLAMP's X1999 - who are pretty much a canon couple. Lelouch and Seishirou's respective death scenes being particularly reminiscent.WARNING: MASSIVE SPOILERS AHEAD ESPECIALLY FOR THE ENDING.
On a less serious note, lots of people have had fun with the description on the headstone of Suzaku's "grave". A consummate knight to Lelouch, eh. Say, you know what consummate also means?
Just check out this picture from CLAMP's Mutuality artbook where Suzaku is about to lick Lelouch's sword in lust. CLAMP has continued to provide fuel for this. And it sure doesn't help matters that their Code Geass illustrations are highly reminiscent of their X illustrations, which are just crammed full of Ho Yay.
The short story Okouchi to go along with that picture is, if anything, even more obvious, what with it being basically several pages of Lelouch thinking about how Suzaku is the only person who "truly, deeply" understands him. And the following quote from Suzaku: "I am on my knees to pay respect to your resolve."
Or this image from the 2008 Calender◊ which has Suzaku and Lelouch being surrounded with a multitude of red cloth and chains. Suzaku has his hands tied together by the red cloth and Lelouch is shown smiling and wearing a masochistic outfit that's looks like it's just missing a gimp mask with his body intertwined with the chains.
And then there's how the bonus arts sported Lelouch and Suzaku united by chains. Ear chains.
This picture drama features the guys dressing up as girls and girls dressing up as guys. Lelouch is shown to look rather lovely in an Elegant Gothic Lolita outfit but feels ashamed for wearing a dress. Suzaku tries to reassure him, says that he "looks beautiful" and Lelouch reprimands him.
This audio drama features Suzaku eating a piece of rice off Lelouch's face. You hear Lelouch thinking, "God, he embarrasses me."
And then there's this crack audio drama, which features a Lelouch/Suzaku kiss. Complete with romantic music in the background. Though that drama is basically Ho Yay all round, given it's about most of the main male Geass characters accidentally ending up on a group date together. Seriously.
Then there is this sound drama where the girls of Ashford are imagining which sport,if any, Lelouch has a chance of beating Suzaku. When wrestling comes up, Shirley gets a nose bleed and Milly quips "She's probably imagining Suzaku and Lelouch holding each other naked." Later Nunally speculates that if Lelouch and Suzaku ever went ice skating together, Lelouch would have to have Suzaku guide him by the hand (because Lelouch can't skate) and end up murmuring "It's not like I wanted to hold hands with you or anything...." Nunally ships it, in the sound drama, apparently. Of course both of these incidents are less about the boys, more about the girls kidding around about it.
The number of times Suzaku tackles/manhandles Lelouch to the ground, or just acts in a dominating manner towards him boggles the mind.
Then there is the scene where Suzaku fights Lelouch after confronting Lelouch after Euphemia's death and ends up stratling Lelouch in between his thighs with a gunpointed at Lelouch's face. Lelouch's evil, satisfied smirk makes it worse.
CLAMP have drawn an illustration of Suzaku holding Lelouch in the Pietà Plagiarism position.
A good amount of the official art involving these two is very homoerotic.
In episode 16 of season 1 after Mao messes with Suzaku Lelouch gets really pissed and orders/Geasses Mao to "Never speak again!"
In one of the extra "Q and A sessions" with the characters, Suzaku is asked who the most important person in his life is. He answers he can't chose between Euphie and Lelouch. While this revelation is very, very sad considering he effectively loses both during the Euphinator incident and ultimately must choose between them it's worth noting that he loves Lelouch as much as his canon love interest.
And then there's Kallen and C.C., who have an almost Lovely Angels dynamic in the CD and picture dramas, as well as early in R2. Some of the official artwork that has been released takes things even further.◊
This neglects to mention that, according to official material about the year between seasons 1 and 2, Kallen and C.C. were actually living together. Really, making some kind of innuendo about this is all too easy.
Although Rolo claims he sees Lelouch as an older brother some fans perceive Rolo as having some Ho Yay towards Lelouch. His No Sense of Personal Space around him is kind of suspect for one. Not to mention his overprotectiveness of the musical heart-shaped locket Lelouch accidentally gave him for his birthday (he meant to give it to Nunnally) which he keeps attached to his cell phone. Or the fact that he is hinted to have a psychotic Yandere attraction to Lelouch. This is to the point where some viewers saw his killing Shirley as a case of Murder the Hypotenuse. His character song "Arabesque" especially is full of what can be interpreted as Ho Yay.
Though it must be mentioned that Rolo wanted Lelouch's sister Nunnally dead, and he murdered Shirley, all because she mentioned wanting to reunite Lelouch with Nunnally, and without an ounce of remorse either way, lied to Lelouch that it was because she knew he was Zero. Rolo also had the intention of murdering Nunnally but failed.
Rolo's last scene in episode 19 involved him sacrificing his life to save Lelouch's. When Lelouch was betrayed and abandoned by everyone, Rolo was the only one who stayed with Lelouch, even after Lelouch admitted he was just using Rolo and had tried to kill him numerous times. Rolo saved Lelouch by overloading his Magical Eye to carry him to safety, fully aware that the strain from using it for so long with so much range would be too much for his heart to endure. As Rolo lays dying he tells Lelouch that even if Lelouch was just using him and the time he spent with him was fake, to Rolo it was real and it meant something to him.
In the episode "Love Attack!", Sayoko sets Lelouch up to go on dates with 108 girls to which Rolo reacts with great annoyance and spends his free time worrying over Lelouch's health.
Also, his voice actor has absolutely no doubt that Rolo is in love with Lelouch, as he explicitly mentions in more than one of his interviews about the character.
And then there's that scene where he watches Lelouch in his sleep.
There's one scene which has Rolo staring at Lelouch and when Lelouch looked back at him Rolo got shy and looked away.
And then there's Rolo screaming upon seeing the Lelouch/Suzaku kiss in this crack audio drama.
One of the more Squickier examples of this had to be V.V. very canonically killing Marianne entirely out of jealousy and resentment concerning all the attention she was getting from his brother Charles.
In Episode 6 when Milly announces that the prize for catching the errant cat running about campus is a kiss from a Student Council member, we get a shot of a group of girls Squeeing at the thought of a kiss from Lelouch. Then one girl quietly remarks, "I think I'd prefer Miss Milly..." In response her friends tell her "Hey now, is this the best time to come out?"
There's some Foe Yay between Schneizel and his younger brother Lelouch. For example, Schneizel refers to Lelouch as the man he loves and fears the most.
Episode 7 R2 has a creepy scene where Korczak, a Refrain drug dealer, saunters up to Lelouch and gently caresses his face with the back of his hand. In the English Dub he actually refers to Lelouch as "my dearest student".
This is even worse in the Turn 9.34 picture drama when C.C., Kallen, and Lelouch dress up as belly dancers to sneak into the Chinese Federation. C.C. and Kallen introduce Lelouch as their "beautiful older sister" and the men ogle him. Of course, Lelouch has a masculine voice, so when he speaks, they realize that he's a guy. However, one of the men says he doesn't mind because he thinks Lelouch is "beautiful".
In episode 6 when the whole of Ahsford Academy is chasing Arthur, Kallen and Shirley team up. Kallen even lends Shirley her blazer, because Shirley is just in her swimming club outfit.
Episode 9 R1 has members of the student council dress up in furry costumes, and at one point Rivalz pulls Suzaku to the ground with him and smushes his cheeks in a playful manner while saying "Aww, you love it puddy tat!"
Speaking of Rivalz, am I the only one who finds his friendship with Lelouch a little slashy? It can be assumed that they were best buds before Suzaku showed up and the way he reacts when he finds out that Lulu is royalty is somewhat similar to a character finding out that their significant other has cheated on them.
Diethard's admiration of Zero and desire to document him and turn him into a legend occasionally comes off like this (especially his reaction to Zero's return).
Sayoko once kissed Shirley while disguised as Lelouch.
Also, it's a little subtle but Sayoko seems to have tendencies towards Villeta.
YMMV, but C.C. and Marianne. C.C. gazes upon Marianne lovingly in one of the flashback scene, Marianne's teasing, flirtatious manner when she and C.C. are reunited again ("C.C.! It's ME!") sounds a little too friendly, and C.C. sounds genuinely heartbroken when she remarks that Charles and Marianne "only have love for themselves." Make of that what you will.
In the anime, Lloyd leans rather close to Suzuku after he woke up.
To be fair, Lloyd never demonstrates anything resembling a normal human's sense of boundaries, so in this case, though he's definitely a creeper, not in a sexual way.
Kanon is Schneizel's rather feminine looking aide, is implied to crossdress, and assists him in both his public and private affairs. At this points, it's not even Ho Yay anymore, it tends to Ambiguously Gay. Schneizel never flirts with any girl except his sites Cornelia, brings Nina as a dancing partner… It's entirely possible that Schneizel and Kanon are meant to be a couple, but the writers keep it ambiguous because having all the officially gay characters being bad guys would have Unfortunate Implications.
In one of the picture dramas, Anya and Nunnally are shown to be very close. Anya even gazes at Nunnally lovingly. It doesn't help when you realise that they probably would have been friends as children when they were both living at Aries Villa, and that they're practically the same age.
Ohgi gives up his dream of being a teacher to live out Naoto's dream after he dies. He also says things like "Naoto, was this really the best thing for us?" a few times over the course of the anime.
It should be noted that Ohgi ends up in a relationship with Villetta in the series. Maybe he's bi? It wouldn't be surprising as proven by all of the examples above this one.
Code Geass OZ The Reflection Princess Maribelle and her knight Oldrin have quite a bit Les Yay in the series, hell in chapter eight there's this certain scene between them here... yeah sure that didn't happy by accident. or the scene just before it as well here... what do you call that.