It is an Italian tank-crew helmet, introduced in the 1930s, and used by a number of nations. You can find more info on it here - Italiano modelo carrista - or here - Mannie Gentile: Combat Helmets of the 20th Century: M35 Italian Tank crewman's helmet I am sure you are right in that the badge is an inaccurate additions. I don;t think these were ever used by Germany on any noticeable scale.
Many thanks, I had been looking at the wrong nations!
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