I prefer different modifier keybindings for my VM vs. native OS X, but VirtualBox (unlike VMWare/Parallels) passes the keyboard through to the VM natively without the ability to remap it on the way through.
Apparently one would normally use Karabiner to do all manner of trickery to remap keys per application etc. but support for this utility was broken in OS X Sierra. Instead, I use a pair of scripts: