Joseph Ganz ( editor-in-chief of Motor-Kritik magazine) and his "Standard", in Switzerland in 1935 or 36 ( the air scoop is for the rear engine ) prior to Porsche using his design to make the VW Beetle

This is Switzerland, where Ganz went to live when escaping Germany, and Ganz sitting on a Standard Superior, made in Germany between 1933 and 1935, it is widely considered a predecessor to the Volkswagen Beetle.

 The tires, those are SKINNY! 

Introduced in 1933, the Superior was based on Ganz' prototypes made for the Ardie motorcycle company (1930) and the Adler automobile company (1931) where he finalized his fundamental design concepts: tubular backbone chassis, mid-rear mounted engines, and independent suspension with swing axles at the rear. 

Standard hired Ganz to design their new cheap people's car based on the strength of those prototypes and his published writings. Ganz' design for the Standard Superior included all of these traits, along with a somewhat streamlined body design.

https://forums.aaca.org/topic/341211-period-images-to-relieve-some-of-the-stress/page/163/

https://www.mamotorworks.com/vw/knowledgelibrary/general/disputed-origins-of-the-%22peoples-car%22

https://www.tamparacing.com/forums/vw-audi-porsche-tech/819903-vw-history.html

https://www.timesofisrael.com/the-unknown-jewish-engineer-behind-hitlers-vaunted-volkswagen-beetle/

https://www.beyer-ch.com/en/blog/time-lapse-1936/

https://en.amklassiek.nl/npo2-viewing-tip-4-February-josef-ganz-how-i-lost-my-beetle/2020/01/24/

Here's his great grand nephew recreating the photo, in the same location, and the car has the same license plate