As per an article we read over on WRC forums
“The German squad will be the first manufacturer to test a car featuring the exciting new-generation rules, the outline principles for which were given the green light by the FIA last month.
Double world champion Marcus Grönholm will drive the car when testing starts. It is believed that up to two weeks’ work is planned before the end of the year, with the Finn responsible for most of that.
Neither Grönholm nor Volkswagen Motorsport director Jost Capito would comment on the plans, but it is believed the test car will be a modified 2015 Polo R WRC, fitted with bodywork complying with the 2017 rules.
It is understood it could be the second quarter of next year before Volkswagen is ready to test a full 2017-specification car.
Grönholm, who inked a deal to join Volkswagen 12 months ago as a test driver, will be involved in the development of the new car both this year and in 2016.”
You can read more about it in the link below..