Upvote:2
This image seems to source from the Beaumont Hamel region, sometime during (or after) the Battle of Somme.
Beaumont-Hamel was situated near the northern end of the 45-kilometre front being assaulted by the joint French and British force.
Heavy losses from one Newfoundland regiment caused the founding of a memorial:
Versions of the image can be found on both
All I find concerning the soldier has him as unidentified German soldier.