The 21-year-old enjoyed a productive loan spell at Turf Moor last season from the Blues, playing a big role in Burnley's title-winning campaign in the Championship.
Maatsen featured in 39 second-tier contests for Vincent Kompany's men - providing 10 goal contributions - as they cantered to the title ahead of second-placed Sheffield United.
The defender has amassed extensive experience of playing in the lower leagues of England in recent years, also having temporary spells at Charlton Athletic and Coventry City.
According to The Athletic, Burnley could attempt to sign Maatsen from Chelsea during the upcoming transfer window, although the Clarets face serious competition for the player.
The report claims that treble winners Man City are admirers of the full-back and could look to bolster their ranks with the Dutchman in the New Year.
It was widely claimed that Kompany's side had a £31.5m bid for Maatsen accepted by Chelsea in the summer, however the player himself decided against a permanent switch to Lancashire.
The youngster supposedly wanted to wriggle his way into the first-team thinking of new Blues head coach Mauricio Pochettino so stay in the capital, but the right-back has not been able to so far, having to wait until Wednesday's win over Crystal Palace for his first Premier League start of the season.
It is understood that Maatsen would be open to joining Pep Guardiola's Citizens in January, however the player is aware that he needs regular game time in order to make the Netherlands' Euro 2024 squad.
The 21-year-old received his maiden international call-up in August but is yet to earn a cap for Ronald Koeman's side as next summer's tournament in Germany fast approaches.
It remains to be seen whether Maatsen would be willing to move to a Burnley side who are in the midst of a relegation battle, with the Clarets five points adrift of 17th-placed Everton.
It is believed that Chelsea are not overly keen on parting ways with the Dutchman in the New Year due to current absences in Pochettino's squad.
Marc Cucurella is set for a period on the sidelines following an ankle operation, whilst first-choice left-back Ben Chilwell is recovering from a serious hamstring strain.
Charlie Taylor operated on the left side of Burnley's backline during the defeat to Liverpool on Boxing Day, and the 30-year-old is expected to do the same when the Clarets travel to Aston Villa on Saturday afternoon.