The central midfielder wore the armband for the Bergamo club on multiple occasions during the 2021/22 season, including in Champions League fixtures against Manchester United and the Europa League games against RB Leipzig.
Freuler made 43 appearances in all competitions during last season, scoring two goals and laying on six assists.
The Tricky Trees are holding talks with Atalanta as they bid to agree a deal to take the Switzerland international to the City Ground.
At the moment, though, no agreement has been reached between the two parties with regard to a transfer, according to Italian broadcaster Sportitalia.
Freuler is the latest player to be targeted by Steve Cooper’s side as they look to stay in the top division for an extended period of time.
It remains to be seen if Nottingham Forest can reach an agreement with Atalanta, who finished in eighth place in Serie A last season, outside of the European places for the first time since the 2015/16 season.
The Tricky Trees will travel to St. James’ Park for their opening Premier League fixture against Newcastle United on Saturday.