I'm no expert on the matter but the first MK4 I test-drove had a fire extinguisher bracket fitted in the passenger footwell.
It sat snug along the transmission console and quite close to the seat mounting.
I don't know about drilling etc etc but good luck!
P.S
I've seen kits for other cars where the extinguisher bracket bolts onto the seat frame and does not require drilling. The result is a transverse extinguisher mounted on the floor under your thighs, but well away from the feet. It leaves no permanent damage and may be the go if you can find one to suit.
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