French investigators are raiding Google's Paris headquarters as part of a probe over tax payments, a source close to the finance ministry has told Reuters.
Investigators have been probing Google's offices in central Paris since 5am local time, said the source, who declined to be named.
A spokesman for Google was not immediately available for comment.
France is seeking 1.6 billion euros ($A2.48 billion) in back taxes from the US Internet giant Google, criticised for its use of aggressive tax optimisation techniques, another source at the finance ministry had said in February.
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