Classical magnetic hybrid materials contain either magnetically soft or magnetically hard particles. Thus, they show either an active magnetorheological effect or exhibit passive magnetorheological properties after magnetization of the magnetically hard particles. Within the research association of German and Russian project groups, we combine magnetically hard and soft particles in an elastomeric matrix to provide a combination of active and passive magnetorheological properties. In this context, it is the central goal of the research association to synthesize tailored magnetic hybrid materials for sensor applications based on a detailed microscopic understanding of the material properties. Investigations of the magnetic hybrid materials for their technical implementation as actuator and sensor systems are in focus of the working program. The complex particle-particle and particle-matrix interactions occurring on the microscopic scale are the key to provide variable and adaptive material properties of functional elements made of these smart materials by means of a magnetic field control.