The British woman, who cannot be named, was allegedly attacked by Matthews once in Paris and again on the island St Barts in the Caribbean - the location of his £5000-a-night ($10,000) hotel.
Matthews, a former racing car driver, has denied the claims.
A spokesperson for the Paris investigators told the Mail on Sunday in March: “The judicial investigation in which David Matthews has been indicted and placed under judicial control is in progress.
“I can also confirm a preliminary investigation entrusted to the Brigade for the Protection of Minors is also under way, implicating David Matthews.”
He was interviewed by Judge Jean Rea in Paris on two occasions in 2021, having been questioned in April 2018 by police after his arrest as he arrived at a Paris airport.
After being held for 48 hours, he appeared at the Palais de Justice and was charged with the “rape of a minor by a person with authority over his victim” - a crime that carries a maximum of 15 years’ jail time as a sentence in France.
Matthews has claimed he is being “set up” by the complainant to “cause his family embarrassment” following his son James’ marriage to Kate Middleton’s sister, which the victim has strongly denied.
Her father told the Mail on Sunday in 2018: “The idea that she is doing this for compensation, or for any other reason than a desire for justice, is completely wrong.”
The victim has reportedly told French police that Matthews groomed and assaulted her at the age of 15, but the first alleged rape occurred when she was 16. At the time of Matthews’ arrest, the statute of limitations for prosecuting rape was 20 years - but a new law passed in 2018 extended this timeframe to 30 years for complainants under 18.
The woman’s parents were left “incredibly shocked” when she first told them about the alleged rape in 2015.
“She told me, ‘You don’t know what I’ve been going through all these years’,” her father has said.
“Then it all came pouring out. She said it had been a burden because she had kept it bottled up for so long. It’s caused her an immense emotional strain. She’s been unable to form any lasting relationships.”
A spokesperson for the Matthews family has previously said: “David Matthews categorically denies the allegation and unequivocally contests the untrue and scandalous accusation.”
Matthews and his wife Jane live on St Barts, where he remains on bail with no travel restrictions.