This is Fritz Fend´s
Fend 2000.
http://www.fend2000.de/Fritz Fend was the famous constructor of the legendary tiny "Messerschmitt KR" and "Tiger". The "Fend 2000" was his last creation before he died in 2001.
Hint: The man behind the wheel is also the constructor
Sorry, but the man behind the wheel is Ludwig Städele, the man who´s bought the car in an auction after Mr.Fend died. He managed to get this on the road legaly, which wasn´t too easy in overregulated Germany...
And the pic below shows how Fritz Fend started in 1948. He sold this concept to the Messerschmitt airplane works who weren´t allowed to built planes any more after the war. At Messerschmitt he refined the concept of his "Fend Flitzer" and born was the "Kabinenroller".
By the way: Fritz Fend´s "inflatable roof" solution didn´t make it into the Messerschmitt production (look at the pic at the bottom...)