Ok found just out how to do it with mod_rewrite:
RewriteEngine on
RewriteCond %{DOCUMENT_ROOT}/overwrite/%{REQUEST_URI} -f
RewriteRule ^(.+) %{DOCUMENT_ROOT}/overwrite/$1 [L]
RewriteCond %{DOCUMENT_ROOT}/%{REQUEST_URI} -f
RewriteRule ^(.+) %{DOCUMENT_ROOT}/$1 [L]