It's a rechenpfennig, which is a counter that was used for arithmetic. This one is made by Lauer, one of the most well known producers of such pieces, based in Nuremberg.
Thank you very much, I still struggle to find the date, and I can't find another one similar to this... I got to the point of finding this very post in Google images...
There were a few generations of Lauers in the family business. Yours has IOH LAUER, which is Johann Jakob Lauer (1806-1865). So your piece would date from somewhere in the mid 1800's. By this time rechenpfennigs were not used much for arithmetic counting and were mostly used as play money.
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