To wich aircraft is this??

best C

Well, it is most decidedly German WWII, as you might already have guessed yourself, due to the heater control for electrically heated boots and clothing. It is, however, more likely the lining for a cockpit side wall than an instrument panel, as e.g. the empty openings for the characteristic electrical fuses ("Selbstschalter") show.

My educated guess would be that it is something multi-engined, although I would need some time to think which aircraft...