Bergwijn is expected to set the Lilywhites back £30million, with the deal set to be complete within the next 48 hours.
PSV say that a deal has yet to be agreed with Spurs but the wheels are in motion.
The club's interim coach Ernest Faber said Bergwijn had asked to be left out of the squad because of the transfer.
Faber said: "It's his choice. We only need players who are 100 per cent focused on PSV."