It obviously a late ww2 helmet. As for the insignia, I honestly donít know what it stands for as I am not up on all the insignias. But I will say that I donít think it has been applied ww2 period.
What I donít like is the way it has been painted over the missing rough cork texture on the top part of the ď8Ē and the fact that it has been painted over the craters of the missing cork granules on the bottom right of the ď8Ē. So when it was applied god only knows.
Just my opinion
Paintwork is always a hard one to call.