This is an early-war Erkennungsmarke belonging to the Kommando (staff) of the 14th Infantry Division.
The tag is made of aluminum and carries the low roll number 78, indicating one of the unit’s earlier assigned soldiers.

• Unit: Kdo. 14. Infanterie-Division
• Material: Aluminum
• Roll Number: 78
• Condition: Excellent early-war manufacture; crisp detail
• Rarity: High due to early issue and divisional staff role
  
  

Historical Note: The 14. Infanterie-Division saw extensive action during the invasions of Poland and France and was later reformed into the 14. Jäger-Division in mid-1942.