And Rangers will bank a significant chunk of the £12million fee that is part of the agreement with the German giants. The 21-year-old was a bright spark at Ibrox last season during a disappointing campaign - with the Light Blues keen to pursue the option to buy before Bayern Munich bought out the Scottish Premiership side's option to buy. Bayern paid £1million to buy out the agreement as well as promising to pay up ten per cent of any future sale.
Tillman has emerged as a key figure at PSV this term - helping his side reach the top of the Eredivisie table as well as the last 16 of the Champions League. Director of football Earnie Stewart is now keen on a deal - which would boost the Ibrox coffers in the summer. Speaking to ESPN about the future of Tillman and Sergino Dest - who is on loan from Barcelona - Stewart was quizzed on if the decision lay in the hands of the players over a permanent move to the Netherlands. He said: "Yeah, I'd say that's fair. That's more than fair. Both players are players that have done fantastic for PSV Eindhoven and yeah, I can say that we hope that both players stay.
And Tillman left the door open for a deal - admitting he would be happy to make the move to Eindhoven. He said: "It's more up to the clubs than it is to me. I would be happy if I stay, but yeah. It's up to Bayern and it's up to PSV." However, Bayern Munich still have to green light the deal. And as Rangers know all to well from last summer that may not be as straightforward as it initially seems.