Oooh, should have seen this one sooner, it doesnt sound like a WW2 helmet to e, more like a WW1 type because of the liner (WW2 liners had 8 flaps IIRC, most re-enactor helmets have czech liners which are similar). You can find a photo of a Geran WW2 M1931 liner here:
http://www.german-helmets.com/LINER%...EMS%20MAIN.htm
WW1 liners had three leather pads which is why I a guessing that yours may be a WW1 helmet. They were issued to German soldiers in the Normandy area and the tree flaps suggest to me that it isnt Spanish because they used a canvas liner system with plastic in it. The easiest way to tell is to look for a bent bit of metal on the front of the helmet, a loop for a cap badge.
Sorry I missed this, I wrote an article about steel helmets a short while ago so I may post it on here for the benefit of you folks.