A Tale of two sisters
I think there are quite a few similarities with the Korean film and I'm surprised I didn't see anyone mention it on the boards. This is essentially "A tale of two brothers", except it mainly has to do with the subjective perception of the one child, as he slowly falls into derangement. It also has to do with maternal feelings and the archetypical relationship between parents and children, which makes it more related to the Babadook, just the other way round (the child's pov, instead of the mother's), while A tale of two sisters deals with the theme of immense guilt, regret and remorse to the point where one can't forgive themselves and they begin to distort reality by projecting situations as they were before they made their mistake.
Both films are very interesting, they are entirely subjective projections of their main characters and they are strictly concentrated on providing a deep psychological background on them. Both are also exceptionally well-made.
I think 'A tale of two sisters' is the better film though, and also a masterpiece in modern horror. The writing is clearly handled better. Basically my only problem with "Goodnight mommy" is that it serves the 'dead brother' issue as a final twist in a blatantly obvious way. The mother suddenly references that Lukas died in the accident, something which many people already predicted since they made it obvious with many small details. That twist wasn't the main part of the plot in the first place, but the way they handle it, they make it look like bigger than it is, by emphasizing on it in that way. The last part in general (including the scene with the red cross volunteers) seems kind of rush and it doesn't do great justice to the excellent build-up.
On the other hand, A tale of two sisters is bolder, unpredictable and more well-written (and much more complicated, of course). They reveal the 'dead sister' twist around the middle (and comes as a complete surprise at that point) to the viewer and to the protagonist as well, then the viwer gets confused, along with her mind that kind of spirals away, and eventually the truth is gracefully revealed, with the protagonist turning her back to it.
I Sympathize with Lars Von Trier.