Spurs beat off competition from Manchester United for Aurier, who will cost around £23m.
The Ivory Coast international, who has signed a five-year deal and will wear the No.24 shirt, will replace Kyle Walker and provide cover at wing-back for Mauricio Pochettino.
“This is a huge and exciting opportunity at a massive football club and I am determined to prove myself as a professional both on and off the pitch," Aurier said.
"This is a fresh start for me and I will do everything to make the Spurs fanbase, which is huge and diverse, proud of me.
"The fans are the most important people at any club and I am looking forward to showing them and everyone at Spurs the real Serge Aurier.”
Aurier's move was complicated by the need to apply for a UK work visa from the Home Office.
The 24-year-old's application was in doubt after being convicted of assaulting a police officer last year.
After a patient start to the summer, Spurs have now made four signings, with Aurier joined by Juan Foyth, Paulo Gazzaniga and Davinson Sanchez.
We are delighted to announce the signing of @Serge_aurier from Paris Saint-Germain. ?? #WelcomeAurier pic.twitter.com/VUwvROyUK4 — Tottenham Hotspur (@SpursOfficial) August 31, 2017
Your new number 2?4? - @Serge_aurier #WelcomeAurier pic.twitter.com/i66TwwTQJS — Tottenham Hotspur (@SpursOfficial) August 31, 2017