what VOIP phone (hardwar) would you recommend with sip and vpn built in and where i do not need to have a fix IP connection to make the VOIP work
I would recommend either the Cisco SPA504G or the SPA303G. They both support SIP and SPCP. I don't understand what you mean by VPN built into the phone. You configure the VPN in your router settings, and the connected phone will run through it. Personally, I use the SPA504G for my residential VoIP setup, and it works great!