Wehrmacht (Heer) tabbed buckle.
The leather tab is maker marked E. Schneider Ludenscheid 1941. The buickle itself is also Schneider maker marked with their abbreviation ESL, but year 40, which stands for 1940 of course.
Overall in very good condition. It gets really hard to find buckles in this stunning condition anymore. It’s a really great buckle that would be hard to upgrade.