I have a sort of hobby of collecting these pics. It was bought in Germany. Some of those are of prisoners or "found" from WW1.
The hose looks like puttees. However, I don't recall seeing full puttees with kilts. In Osprey, p. 18, there is a studio picture of a soldier with similar wrinkled socks. (No point confusing the issue by identifying unit, it was a different kilt.)
The belt does not seem to fit any description except that it looks like the ends of short puttees usually worn with kilts. He may have taken his off and tied them around his waist.
The background in the picture looks more like the battlefield backgrounds than anything natural. I'm leaning more to that as part of the story. Perhaps it is some kind of work detail. However, his shirt throws me off. It doesn't look military although with a collar and a shirt or jacket over it, it would not show. Typically, it would be white but he may have chosen a dark colour knowing it would not stay white. Or some type of chaplain, hmmn?
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