The source said the Paris public prosecutor's office had opened a preliminary inquiry into allegations against Depardieu following a complaint lodged on Monday.
Depardieu's lawyer Hervé Témime confirmed that a complaint against his client had been filed, but said the actor "absolutely denies having committed the slightest offense" against anyone.
A 27-year-old actress accused Besson of raping her in a Paris hotel in May, reports CBS News.
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According to the BBC, the unnamed actress initially made a statement to police in Lambesc, southern France, and the case was then passed to prosecutors in Paris. "He will cooperate in the investigation and will answer questions", Herve Temime said.
Besson's lawyer called the second allegation "fantasist accusations" and said the director denied any "inappropriate or reprehensible behavior". In both instances - which allegedly took place, respectively, on August 7 and 13 - the actress had reportedly been at Depardieu's residence for an informal rehearsal of a play. Jeremy Piven, Dustin Hoffman, and Morgan Freeman have also found themselves at the centre of misconduct claims in Hollywood's #MeToo anti-harassment era, while Kevin Spacey and Italian actress Asia Argento are now under investigation amid accusations of sexual assault and inappropriate behaviour. He has more than 200 credits to his name and recently starred in Netflix's French political series Marseille.
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