Ok looks like due to economical reasons I will probably get a diesel. What do you guys think of the diesels, how do they perform and which Diesel engines are reliable 
Also how many owners do I look on the vehicle? Since I was looking for only 1 Owner cars and there are like 20% of all E92s, there are many 2 owner vehicles.
If the initial registration was on a car dealer (e.g. as a demonstration car) and the second one to a private owner, that's also normal. It looks like some N47 (318/320 ... maybe all of them, a hassle-topic) engines have problems. One the other hand, if you just search for it, then all engines have any weak spot.
As already writen, you are not eligible for a VAT return when buying from a private seller.
And the professional sellers from your ads will probably not fill the necessary forms as mentioned.
If you really want or need a VAT return, go for a BMW dealer.
That is the right place as only BMW dealers can post ads there.
However, you still need a company as the previous owner. Be it as company car or as a lease car which was driven by a private person, but still owned by the lease company.
Therefore, you should ask directly for a VAT return for export, because the normal VAT return means return via yearly tax declaration which you cannot do without being a resident in Germany and having a company on your own.
