Chelsea are set to spread the costs of signing Inter striker Romelu Lukaku over multiple years, whilst they have also waived some fees owed to complete the deal.

As reported in today’s newspaper edition of La Gazzetta dello Sport, the Premier League club are on the verge of finalising a record €115 million deal for the Belgium international, but Inter will not receive the full sum.

Chelsea will spread the total amount across multiple seasons of Lukaku’s contract in West London, whilst the deal also includes bonuses to be paid to Inter.

However, the Nerazzurri will owe a significant payment to Manchester United as part of the transfer that brought him to the Stadio Giuseppe Meazza in 2019, expected to be 6% or €6.9m.

Meanwhile, Chelsea themselves would also have been due a portion of the 5% solidarity fee imposed by FIFA, distributed amongst clubs who develop players between the ages of 12 and 23.

Lukaku joined the Blues from Anderlecht as an 18-year-old in 2011 before moving on to Everton three years later, and so Chelsea would have been €2.5m of the transfer fee. They have decided to waive this though and allow Inter to retain this portion, smoothing the way towards a deal.