The Italy and AC Milan great and his wife, Adriana Fossa, are among 43 people being investigated in Milan.

The tax official in question, Luciano Bressi, was detained in the probe last summer.

A statement from Maldini's lawyer Danilo Buongiorno as reported on Gazzetta dello Sport read: "Maldini is calm and serene.

"In contesting the accusations which are unfounded, he is certain to prove his and his wife's absolute detachment, of which their positions would be that of a party of victims and not of those being investigated."

The 41-year-old Maldini retired last season after a 25-year career with Milan in which he won seven Serie A titles and five Champions League trophies.

He played for Italy for 14 years before retiring in 2002 from the national team with a record 126 caps.