PARIS (REUTERS)

Investigators searched the offices of U.S. streaming giant Netflix in France and the Netherlands on Tuesday as part of a preliminary investigation into tax fraud laundering, a French judicial source said.

The French investigation, carried out by the Parquet National Financier (PNF) - a special financial crime prosecution unit known for pursuing high-stakes white-collar probes that often involve large international companies - was opened in November 2022.

"We are cooperating with the authorities in France, where Netflix is a significant contributor to the local economy, and we comply with the tax laws and regulations in all the countries in which we operate," a Netflix spokesperson told Reuters.

Investigators specialising in financial crime and corruption raided the company's offices in central Paris on Tuesday morning.

Dutch authorities were simultaneously searching the company's European headquarters in Amsterdam, the French judicial source said.

"Cooperation between the French and Dutch authorities has been under way for many months as part of these proceedings," the French source said. The office of the Dutch prosecutor for financial crime declined to comment and referred questions to the PNF.

A preliminary investigation in France does not imply criminal charges and does not necessarily lead to a trial.

It was not immediately clear what prompted the investigation.

Large tech companies offering online services and subscriptions across borders often encounter difficulties with European tax authorities.