The Best Years (2020)

Full nudity of a woman going for a swim at 05:00.

A guy masturbates while looking at a naked woman in a newspaper, nothing is seen.

A boy and a girl have sex for the first time, no nudity.

A boy touches a girl while kissing, no nudity.

The full frontal nudity at the start of the film involves Micaela Ramazzotti, who is in the sea with 3 guys. Although the latter have their trunks on, Micaela is totally nude and her breasts, bottom and thick pubic hair are visible for several seconds.