Three boys have been arrested in France after reportedly raping a 12-year-old girl after calling her a "dirty Jew".

The attack took place earlier this week in an abandoned building in Courbevoie, a suburb of Paris, Le Figaro reported.

While returning home with a friend, the victim was reportedly attacked by two children aged 12 and 13 who hit her and threw her to the ground before sexually assaulting her.

One is said to have called her a “dirty Jew”, while another of the attackers had an image of a burnt Israeli flag and antisemitic comments on his phone, Le Parisien reported.

The boys allegedly told the 12-year-old girl they would kill her if she reported the crime to the police.

The three suspects were arrested by the family protection brigade in Hauts-de-Seine, the department covering Paris’s western suburbs.

On Tuesday, the Nanterre public prosecutor's office said the suspects would be presented to a judge that day as part of a judicial investigation. 

They have been accused of aggravated rape, aggravated sexual assault, attempted extortion, invasion of privacy, threat of death, violence and insults.

The latter two offenses are aggravated because the children are accused of targeting their victim due to her faith.

The child suspects have been detained in police custody for minors under 13 years old.