The model, with sometimes no more than 10 kilometers on the odometer, is being offered as day registration at a saving of up to 10,000 euros.
A sales partner from Landshut said he is offering the gasoline model at a discount of 14.7 percent.
Other dealers also give high discounts for the off-roader, which was launched at the beginning of the year. According to the survey, discounts for the 3.0i are on average up to 12 percent whereas discounts for the more popular diesel versions are only between 5 percent and 8.5 percent.
A BMW spokesman declined to comment on the dealers' activities. He said: "The dealers act as independent entrepreneurs."