In this paper we provide a complete answer to the question whether Frobenius’ Theorem can be generalized to surfaces below the threshold. We study the fine structure of the tangency set in terms of involutivity of a given distribution and we highlight a tradeoff behavior between the regularity of a tangent surface and that of the tangency set. First of all, we prove a Frobenius-type result, that is, given a -dimensional surface of class and a non-involutive -distribution , if is a Borel set contained in the tangency set of to and with then must be -null in . In addition, if is locally a graph of a function with gradient in and if a Borel set satisfies with then . We show this exponents’ condition to be sharp by constructing, for any , a surface in the same class as above and a set with and . Our methods combine refined fractional Sobolev estimates on rectifiable sets, a Stokes-type theorem for rough forms on finite-perimeter sets, and a generalization of the Lusin’s Theorem for gradients.

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