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Mr Sarkozy is accused of accepting thousands of euros from L'Oreal heiress Liliane Bettencourt, now aged 90.
BBC: Nicolas Sarkozy to be investigated in Bettencourt scandal
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Mr Sarkozy denies receiving illegal donations from L'Oreal heiress Liliane Bettencourt in 2007.
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Then we had rich French people arguing, led by Liliane Bettencourt, that they too should be paying higher taxes.
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On October 17, a French judge placed the nearly 90-year-old Liliane Bettencourt, a billionaire, under the guardianship of her grandson.
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Half of the city's 282 square miles are too hilly or marshy to build on, says Liliane Mupende Uwanziga, Kigali's director of urban planning.
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Mr Sarkozy, who faces an election campaign next April, has himself been accused this year of taking illegal donations from L'Oreal heiress Liliane Bettencourt.
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And mark the difference between the fragrant Dame Anita Roddick , the founder of the iconic chain, and the octogenarian billionaire Liliane Bettencourt.
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Sixteen executives, including Europe's richest woman, the L'Oreal heiress Liliane Bettencourt, offered in an open letter to pay a "special contribution" in a spirit of "solidarity".
BBC: France's richest say: Tax us more
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Today France's billionaires, such as L'Oreal heiress Liliane Bettencourt, tend to stay discreetly out of view and lack the same spirit of charity found in America.
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Following the hearing, prosecutors said the ex-president had been placed under formal investigation "for taking advantage of a vulnerable person during 2007 to the detriment of Liliane Bettencourt".
BBC: Nicolas Sarkozy to be investigated in Bettencourt scandal