Depends on what you think major modifications are. You'd have to change the entire steering column to a VW Type 2 version since the steering wheel is NOT splined, it's got a woodruff key instead. Then you'll have to modify the front beam to accept the VW Type 2 steering box because the box & steering column/shaft are 1pc. You'll also have to custom shorten the entire assembly because it's quite a bit longer than the VW Type 1.
Basicaly, it is alot of mediocre work, but nothing major. Why would you want to use a Type 2 steering wheel anyway? It's diameter is quite large and it may not clear your legs while in the driving position.