My vote is, fire service officer helmet and wappen post WW1. The holes in my opinion are for a missing small shield which is often affixed to the eagle’s chest. In the case of the Rhineland fire officer this would be a white metal shield painted green with a raised silver “river” running diagonally across it. These wappen do not have a crown on the eagle as we see here. Customs officer wappen although of a similar design, have the FWR cypher on the eagle’s breast. They also generally have a tulip shaped round base spike. On some military Officer pieces we have seen, the owner has cut the crown off the eagle as a symbol of the end of the Kaiser’s reign. One last point, this helmet looks like it might have tarnished white metal fittings which again are common for fireman officer pieces.