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A couple times a year should do, although that's not really answering your question of "when." You should condition them whenever you also clean them.
Most leather conditioners also refresh the leather smell, so that may inspire you to want to do it a bit more often.
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Cheers,
Tony 
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'07, e92 335i, Sparkling Graphite, Coral Leather, Aluminum, 6-speed
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