The deal was reached after Sunderland beat Lille to secure Roefs' signature. He is considered one of the best young goalkeepers in Europe and has made 42 senior appearances in the Netherlands. NEC Nijmegen finished eighth in the Dutch top-flight last season.
Roefs will replace Sunderland's current first-choice goalkeeper, Anthony Patterson, who lacks experience in the top flight. However, reports suggest that Patterson will still have a chance to compete with Roefs for a starting spot next season.
Sunderland's manager, Régis Le Bris, is expected to make the most of this situation by having both goalkeepers push each other to perform at their best in the upcoming relegation battle.