It's a car in the showroom of a German BMW dealer: www.ehrl-autopark.de
(Andreas Ehrl Potsdam GmbH & Co. KG). I think it's an official BMW dealer because his name is listed on www.bmw.de
as well. He doesn't only sell BMW & Mini, but also Alfa Romeo, Maserati & Ferrari.
I think the wheels are BBS wheels, because he uses the same wheels for other cars as well: