Chirac, 78, is one of France's most popular political figures despite becoming the first former president of the French Republic to go on trial, accused of using public money to pay people working for his party while he was mayor of Paris between 1977 and 1995.
He enjoyed immunity from prosecution as president from 1995 to 2007, but the case, which has already seen current Foreign Minister Alain Juppe convicted, has finally caught up with the avuncular former head of state.
The case could promptly grind to a halt, however, if a lawyer working for one of Chirac's co-defendants succeeds in getting a procedural matter referred upwards to France's constitutional court.
Chirac, best known internationally for his opposition to the 2003 US-led invasion of Iraq, has denied any knowledge of corrupt payments and his lawyers accuse magistrates of harbouring a hidden political agenda.
He has been linked to a series corruption scandals but has never been convicted. If convicted, Chirac faces up to 10 years in jail and a fine of 150,000 euros (USD 210,000) on charges including embezzlement and breach of trust.
In the opening hearing due to start at 1:30 pm (local time) today, presiding judge Dominique Pauthe is due to deal with procedural questions. Chirac's first appearance is scheduled for tomorrow, when he is due to answer the judge's questions, the court said.
The hearings in Paris are the result of the merging of two separate cases -- one begun by magistrates in the Paris suburb of Nanterre in 1995, and another in the capital itself dating to 1998.
The case involves seven alleged ghost jobs for which Chirac is charged with conflict of interest and 21 other jobs for which Chirac is accused of embezzlement and abuse of trust.
Nine other people are going on trial alongside Chirac, accused either of having ghost jobs or benefiting from those of town hall employees.