The 21-year-old has been heavily linked with a move to the Eredivisie for some time, after returning from a second season-long loan spell in Germany with Hamburg in 2012/13.
Jose Mourinho's return to Stamford Bridge means an expected overhaul of Chelsea's first-team squad, and Bruma looks like he'll head that list, having failed to make a significant breakthrough during his time in west London.
Bruma has made just three senior appearances for Chelsea, spending the majority of his four years with the Europa League champions on loan at other clubs, taking in a stint at Leicester City prior to his two-year switch to the Bundesliga.
With 12 months still to run on his five-year deal with Chelsea, the Premier League side will receive a fee from his impending sale.
The Holland U21 international is set to sign a four-year contract with PSV, becoming manager Phillip Cocu's first acquisition since taking over at the Philips Stadion last month.
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