It's not a Luftwaffe flight helmet. It looks like either an Eastern European modification of a Luft cap or an Eastern European cap based loosely on the Luft Lkp-W101.
It´s as juvatwad said, a modified LKpW101 with all the electronics removed. Most likely poswar done.
I agree with Andreas and Juvatwad. It was an LkpW101 helmet that have loos its avionic in some place of the time. Is difficult to say if was made before 1945 or not. That one that I have had in my hands, carried the hardware of the modification as the pre-'45 product. The press buttons are mostly Prym as the WWII manifacture...
That's true that there was a regular non-avionic version, standardized in the same time of the 'electronicated' ones, but the helmet could be also used during the war... Who knows?
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