It was French. Payen Pa 22 "Flechair". Mostly an aerodynamic testbed, first flown in October 1942, destroyed by allied bombing prior to transfer to Germany. For French aircraft in German service, this is good reference.
Close, but not a Kangaroo; it's a Bergepanzer Sherman. I suppose that it was captured with a damaged turret, so the turret ring was plated over (Note TC's hatch fitted there) and used as a recovery vehicle - limited to towing operations owing to lack of specialized recovery equipment.