MIRSK town and commune - LWOWEK County - DOLNOŚLĄSKIE Voivodship
Old German name: Friedeberg am Queis.
This site describes
the flag thus: "Colors of the commune are: blue, white and green. The flag
is a rectangular piece of cloth divided into three equal horizontal bands
in the colors of the commune."
It looks to me as they've got some discounted flags in Freetown
(Sierra Leone) and decided to fly them upside down.
Chrystian Kretowicz, 3 Dec 2002