A field effect transistor has a semiconductor layer with a top surface extending in a horizontal plane, and an active area defined in which are trench gate regions, which extend in depth with respect to the top surface and have an insulating coating layer and a conductive inner layer, and source regions, adjacent to the trench gate regions so as to form a conductive channel extending vertically. The trench gate regions have a plurality of first gate regions, which extend in length in the form of stripes through the active area along a first direction of the horizontal plane, and moreover a plurality of second gate regions, which extend in length in the form of stripes through the same active area along a second direction of the horizontal plane, orthogonal to, and crossing, the first gate regions. In particular, the first gate regions and second gate regions cross in the active area, joining with a non-zero curvature radius.