The 22-year-old has hit 29 goals in 112 Eredivisie appearances having progressed through the ranks at the Eindhoven outfit.
With Harry Kane injured, Spurs head coach Jose Mourinho was keen to add further attacking options to his ranks and Bergwijn has signed a contract until 2025 and moves to the Tottenham Hotspur Stadium for an undisclosed fee.
“We are delighted to announce the signing of Steven Bergwijn from Eredivisie side PSV Eindhoven,” a club statement read.
“Steven has signed a contract with the club that will run until 2025 and will wear the number 23 shirt.”
Bergwijn becomes Tottenham’s second permanent signing of the January window after the club converted Giovani Lo Celso’s loan move into a full-time deal on Monday.
Last season’s beaten Champions League finalists have also added Benfica midfielder Gedson Fernandes on loan, while Christian Eriksen has departed for Inter Milan.