Sigurdsson snubbed the Reds and their new manager Brendan Rodgers, under whom he played while on loan at Swansea last season, to join Spurs and their new boss Andre Villas-Boas from Hoffenheim.
The 22-year-old said in The Sun: "Everything about Tottenham just felt right for me."
He added: "Liverpool are also a fantastic club but if you look at where Tottenham have finished in the last few years, they finished above Liverpool.
"With a new manager, a new training ground and plans for a new stadium, I believe there are exciting times are ahead."
Source: PA
Source: PA