Manual Virtualbox, pasarelas PCI.
Your Linux kernel recognizes and uses the IOMMU unit (intel_iommu=on boot option could be needed). Search for DMAR and PCI-DMA in kernel boot log.
Once you made sure that the host kernel supports the IOMMU, the next step is to select the PCI card and attach it to the guest. To figure out the list of available PCI devices, use the lspci command. The output will look like this:
01:00.0 VGA compatible controller: ATI Technologies Inc Cedar PRO [Radeon HD 5450]
01:00.1 Audio device: ATI Technologies Inc Manhattan HDMI Audio [Mobility Radeon HD 5000 Series]
02:00.0 Ethernet controller: Realtek Semiconductor Co., Ltd. RTL8111/8168B PCI Express Gigabit
Ethernet controller (rev 03)
03:00.0 SATA controller: JMicron Technology Corp. JMB362/JMB363 Serial ATA Controller (rev 03)
03:00.1 IDE interface: JMicron Technology Corp. JMB362/JMB363 Serial ATA Controller (rev 03)
06:00.0 VGA compatible controller: nVidia Corporation G86 [GeForce 8500 GT] (rev a1)
The first column is a PCI address (in format bus:device.function). This address could be used to identify the device for further operations. For example, to attach a PCI network controller on the system listed above to the second PCI bus in the guest, as device 5, function 0, use the following command:
VBoxManage modifyvm "VM name" --pciattach 02:00.0@01:05.0
To detach same device, use
VBoxManage modifyvm "VM name" --pcidetach 02:00.0