According to NL website kamera-express, the upcoming Panasonic Lumix S1R will have an internally variable ND filter. Below are specs list of Panasonic S1R from Kamera Express:
Panasonic S1R full frame system camera
- System camera with 47 megapixel full frame sensor
- High quality Leica L mount
- Built-in Dual IS image stabilization
- 4K video with 60fps and internally variable ND filter
- Double card slot: SD and XQD
- 150 megapixel Pixel Shift mode
- Robust, super-fast and silent shutter
- 100% splash-proof and dust-proof housing and suitable for use in extreme temperatures
- Built-in WiFi and NFC
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