It looks like the steering wheel can swivel over to be operated by the bombardier/navigator ... if need be.Since there is only one set of flight controls, the crew on the right of the airplane is the bombardier/navigator, not the co-pilot. This was the H-16 model. I see other HE 111s photos online that had dual controls.
That would be handy if the pilot gets injured.It looks like the steering wheel can swivel over to be operated by the bombardier/navigator ... if need be.