The 27-year-old actress was caught on camera getting cozy with her new man at La Esquina restaurant in New York, reported online media.
"They were very lovey-dovey and holding hands under the table," a source said.
The pair have also spent time together at clubs and bars in Paris and New York City in the past few weeks. They were introduced to each other by Dauriac's buddy, tattoo artist Fuzi.
The tattoo maker was the one who carved a horseshoe on Johansson's skin. The actress' French boyfriend is a former editor of French magazine Clark. He works on underground French urban art and is the manager of a creative agency.
Johansson tied the knot with Ryan Reynolds on September 27, 2008, but they then got divorced on July 1, 2011. She later dated Sean Penn and Nate Naylor.
She split with Taylor after she was spotted flirting with former boyfriend Jared Leto at the Democratic National Convention.