Bayern Munich are prepared to let Zirkzee move on before the transfer window slams shut this month and Everton have held talks with the Bavarians over securing his signature.
The Toffees are not prepared to include a purchase obligation set at €10m in the deal though and now Zirkzee is set to join Parma, according to Sky Deutschland.
The Dutchman is waiting for Bayern Munich and Parma to finalise an agreement which will see him join the Serie A side on an initial loan.
The deal will contain a purchase option set at €10m, however it could become an obligation to buy.
Parma sit second bottom in Serie A and are fighting to survive in the Italian top flight.
They have struggled to score goals and have netted just 14 times in 19 league games, something they will hope that Zirkzee can help with.
The Dutch talent has featured in the Bundesliga for Bayern Munich this season, but most of his game time has come with the club’s second string side in the 3. Liga.
