If you plan on importing to The Netherlands, check the RDW website:
http://www.rdw.nl/englishinformation...s/default.aspx
You need to have at least one rear fog light (easy mod) and have you headlights checked by an APK approved inspector. No issues with M3 E92. The red/yellow turn signals in the rear are OK and yellow or white in front are OK.
Taxes on the other hand= good luck, I'll follow up this week. It think this will be a little more expensive.