Emmanuel Macron has launched legal action over allegations that he holds an offshore account, which were raised by Marine Le Pen just days before the French presidential election.

She was accused of using “fake news” in a last ditch attempt to damage the frontrunner’s chances after challenging him over the claims during a televised debate.

The Paris’ prosecutor’s office said no one was named in Mr Macron’s complaint, which has triggered an inquiry into the suspected spread of false stories aimed at influencing the election.

Ms Le Pen alluded to allegations that Mr Macron has an offshore account in the Bahamas, which appear to stem from an article published on the right-wing website Disobedient Media.

Asked on BFMTV on Thursday morning whether she had any proof to justify repeating the claims, the Front National politician admitted she did not.

Claiming she was not formally accusing Mr Macron of any wrongdoing, Ms Le Pen said: “I’ve just asked him the question. If I had proof, I would have claimed it yesterday."

French Presidential Election Show all 20 1 /20 French Presidential Election French Presidential Election Voters line up to cast their ballots REUTERS French Presidential Election French expats queue along the street outside the Lycee Francais Charles de Gaulle to cast their vote in a polling station inside the school, in the first round of the 2017 French presidential election, in London, Britain April 23, 2017. REUTERS/Luke MacGregor - RTS13JM5 REUTERS French Presidential Election People line up to vote in the first round of 2017 French presidential election at a polling station in Vaulx-en-Velin near Lyon, France, April 23, 2017. REUTERS/Emmanuel Foudrot - RTS13HSP REUTERS French Presidential Election Police patrol polling stations in France REUTERS French Presidential Election Francois Fillon (L), member of the Republicans political party and 2017 French presidential election candidate of the French centre-right, casts his vote in the first round of 2017 French presidential election in Paris, France, April 23, 2017. REUTERS/Christophe Archambault/Pool - RTS13IH0 REUTERS French Presidential Election Benoit Hamon (C), French Socialist party 2017 presidential candidate, is surrounded by photographers as he leaves a polling station after voting in the first round of 2017 French presidential election in Trappes, near Paris, France, April 23, 2017. REUTERS/Vincent Kessler - RTS13I0Y REUTERS French Presidential Election French President Francois Hollande collects voting slips before casting his ballot in the first round of the 2017 French presidential election at a polling station in Tulle, France, on April 23, 2017. REUTERS/Georges Gobet/Pool - RTS13ITO REUTERS French Presidential Election A policeman walks by election posters near a polling station during the first round of 2017 French presidential election in Paris, France, April 23, 2017. REUTERS/Christian Hartmann - RTS13I3A REUTERS French Presidential Election Emmanuel Macron and wife Brigitte Trogneux REUTERS French Presidential Election Emmanuel Macron casts his ballot REUTERS French Presidential Election Emmanuel Macron, head of the political movement En Marche !, or Onwards !, and candidate for the 2017 French presidential election, waves hand during in the first round of 2017 French presidential election at a polling station in Le Touquet, northern France, April 23, 2017. REUTERS/Benoit Tessier - RTS13ICH SAA/ French Presidential Election Jean-Luc Melenchon, candidate of the French far-left Parti de Gauche and candidate for the French 2017 presidential election, leaves a polling booth in the first round of 2017 French presidential election at a polling station in Paris, France, April 23, 2017. REUTERS/Stephane Mahe - RTS13IKB REUTERS French Presidential Election Front National leader Marine Le Pen casts her ballot Marine Le Pen (L), French National Front (FN) political party leader and candidate for French 2017 presidential election, casts her ballot in the first round of 2017 French presidential election at a polling station in Henin-Beaumont, northern France, April 23, 2017. At R, Mayor of Henin-Beaumont Steeve Briois. REUTERS/Charles Platiau - RTS13IEI REUTERS French Presidential Election Early ballots are read as results continue to come in Reuters French Presidential Election Macron supporters react as results come in early in the evening AP French Presidential Election Supporters of Front National leader Marine Le Pen cheer as early results come in Reuters French Presidential Election Alamy Live News. J21KYW Paris, France. 23rd April 2017. Marcon supporters wave French and EU flags after the announcement that he is the leader in the exit polls after the polling stations have been closed. Supporters of Emmanuel Macron, the Presidential candidate from the social liberal political party En Marche! celebrate the exit polls, that see him in first place, ahead of Marine Le Pen from the Front National in the first round of the French Presidential election. Credit: Michael Debets/Alamy Live News This is an Alamy Live News image and may not be part of your current Alamy deal . If you are unsure, please contact our sales team to check. Alamy French Presidential Election Front National leader Marine Le Pen takes to the stage to address her supporters as fans cheer Reuters French Presidential Election Emmanuel Macron greets supporters on Sunday night AP French Presidential Election Emmanuel Macron and wife Brigitte Trogneux celebrate the incoming results EPA

Mr Macron has denied the accusations and said he did not have any account in the Bahamas or any other tax haven

Speaking on France Inter radio, he blamed Ms Le Pen for spreading “fake news”, adding: "All this is factually inaccurate."

His team said the former investment banker was the victim of a ”cyber misinformation campaign“, although the original source of the claims remains unclear.

Some reports have cited intelligence sources as saying Russia is targeting Mr Macron in a campaign conducted online, while the California-based Disobedient Media attributed the claims to "leaked documents".

Ms Le Pen and Mr Macron will face each other in the second and final round of the French presidential election on Sunday, where the latest polls predict victory for the centrist candidate on 61 per cent of votes.