This is the German Memminger Roadster 2.7 with a modernized air-cooled engine and a totally overhauled interior with minimalist but classical-pleasing aesthetics. It is a custom-built good 'ol Bug made by German restoration outlet known as Memminger.
All images © Memminger
It has a low suspension, wide muscled fenders and unlike the original Beetle, it can only seat two passengers. According to the company, that engine is based on the one used in the Porsche 914, and VW Type 4 and Bus, but then modified by Memminger. Under the hood is a 2.7-liter air-cooled, fuel-injected flat-4 making 210 horsepower and 182 pound-feet of torque fused to a 5-speed manual transmission.