Hello AleAlez,
I have gone through a couple of reference books and the closest collar badge that I can find is the 21/22 Gorski Infantry Division (21 Dywizja Piechoty Górskiej) or the (22 Dywizja Piechoty Górskiej).
I have also found a few photographs with what seems to be the same collar badge for you to compare
I hope that these help
Best wishes
Andrzej
p.s. If I am wrong please accept my apologies
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