Currently known hybrid systems are technically complex, cost-intensive and referring to this for many end-customers not available. Under this boundaries IAV has developed a cost-optimal concept of an efficient and modular powertrain platform for electric and hybrid vehicles. The system is based on one unity gear-set for up to three speeds, which enables seamless shifting with only one friction based clutch. With this platform powertrains can be realized by using a maximum number of carry over parts (COP) for electric vehicles as well as for hybrids. The derivable hybrid powertrains of the platform system are designed for 48V electric motors (EM) which enables the maximum cost potential in combination with the realized gear set and transmission technology. The real simple powertrain platform concept is furthermore scalable for different vehicle segments optionally with or without a hybrid option.