OK it worked. Just added your Lines within the "domain" tag:
</hostdev>
<memballoon model='none'/>
</devices>
<seclabel type='dynamic' model='dac' relabel='yes'>
<label>+0:+100</label>
<imagelabel>+0:+100</imagelabel>
</seclabel>
<qemu:commandline>
<qemu:arg value='-cpu'/>
<qemu:arg value='Penryn,vendor=GenuineIntel,kvm=on,+invtsc,vmware-cpuid-freq=on,+vmx'/>
</qemu:commandline>
</domain>
Performance is way better now and nested VMS do start with QEMU Penryn now, but still not performing as well as when i just tick QMEMU CPU without speccifying Penryn type.
Are there other choices?
best regards