This is the Academy 13236 kit in 1/35 scale, of the ‘German Flakpanzer IV, Wirbelwind’.
History
The Flakpanzer IV “Wirbelwind” (Whirlwind in English) was a self-propelled anti-aircraft gun based on the Panzer IV tank. It was developed in 1944 as a successor to the earlier self-propelled anti-aircraft gun Möbelwagen.
Source: Wikipedia