Besson in Locarno in 2014 Photo: Richard Mowe |
Police are investigating the allegation, which was filed in Paris on Friday.
The Associated French Press news agency reported that the Valerian director's lawyer said: "Luc Besson categorically denies these fantasist accusations.
"[The complainant] is someone he knows, towards whom he has never behaved inappropriately."
Four-times married Besson, 59, is one of France's best known modern directors, having helmed films including The Fifth Element, Lucy and Subway. He is currently married to producer Virginie Besson-Silla.