It's believed to be a "new" one. The owner, Herr Hoebig, used to own the famous "M.Murat's Field" in Trun. Concensus is that it's a bit of a big boys' Airfix kit, having been assembled from parts from a number of Tigers that were scrapped in said field.
It's a late production version, with steel-tyred wheels. Only three of them are "Of the six", Vimoutier, Saumur & Lenino-Snegiri.