Ran this photo by a few people, general consensus is this is Hermann Goering Division in Sicily/Southern Italy using 'acquired' Italian tanks (either abandoned, or if in Southern Italy, captured after the armistice). The two guys on the ground are wearing Italian tanker helmets, and the center guy is wearing an Italian tanker jumpsuit. Officer is Luftwaffe (lending credence to Hermann Goering Division), and the license plate, though on finished, has the WL registration for the Luftwaffe.
All in all it's a really neat pic with a lot going on.
