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

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. All modifications were executed period time and definitely prior to 1945.
Modifications like these are quite common and give this tunic a unique touch.

Breast eagle: machine-woven. 100% factory attached.
Collar tabs: period time attached by machine
Shoulder boards: Feldwebel. Red piping. "269" ciphers.

Lining. Cotton
Stamps: size stamps, maker marked and "E.41" depot marked.
Buttons: Period time attached. Complete

A very nice tunic!