Otto,
This is very exciting, it looks to be an Italian WWI Farina helmet, there are reproductions out there, but this one looks to have some age to it. Maybe Chip will chime in on this as I am sure he knows much more than I do. I do not think they had a liner, I believe that they were worn over the kappe. the longer skirt was worn to the front for greater protection of the face.
Best wishes
Gus