Heer M40 field tunic. The second pattern tunic which was issued to the Heer was designed with a grey green color and five buttons. 

Breast eagle: removed
Collar tabs: machine-attached period time 
Shoulder boards: missing

Lining. Cotton
Stamps: size stamps 
Buttons: Period time attached. Complete

This tunic was period time modified by a tailor due to the personal taste of the owner. Soldiers preferred the more elegant M36 style featuring a dark green collar and dark green insignia. A dark green cloth was period time added above the grey M40 color. The jacket was shortened and had the field dressing pocket removed. The pockets were moved. All modifications were executed period time and definitely prior to 1945.
Modifications like these are quite common and give this tunic a unique touch.

No moth damage!