In December, Lukaku told Sky in Italy he wanted to return to Inter one day. He said: "I really hope in the depths of my heart to return to Inter, not at the end of my career, but at a still good level to hopefully win more."
Inter disclosed last week that they couldn't afford to sign Lukaku on a permanent basis, despite the fact that he scored 64 goals in 95 games for the club and helped them win the Serie A title during his time there.
The 29-year-old Belgian will return to Serie A following a difficult year at Stamford Bridge, just a season after leaving the Nerazzurri for the Blues as he is expected to earn a lower weekly compensation at Inter, with the Blues expected to cover a portion of his wages while he is gone.