The 28-year-old actress will play the lead role in the French director's forthcoming female-led action film about a genetically modified heroine, according to The Hollywood Reporter.
Johansson will play a woman, who is forced to become a drug mule, but upon ingesting the drug, she develops super strength, as well as the ability to absorb knowledge instantly and move objects with her mind.
'The Fifth Element' filmmaker Besson wrote the script himself and will produce along with EuropaCorp's Christophe Lambert.
Besson is known for making movies with strong female characters and previously directed 'La Femme Nikita' and 'Joan of Arc' in the 1990s.
The actress is currently filming 'Captain America: The Winter Soldier' with Chris Evans and is expected to begin work on 'Lucy' after that.
Besson recently wrapped production on 'Malavita', a mafia drama starring Robert De Niro.