The BMW XM is available from Dh750,000. Photo: BMW
The BMW XM is available from Dh750,000. Photo: BMW
The BMW XM is available from Dh750,000. Photo: BMW
The BMW XM is available from Dh750,000. Photo: BMW

BMW XM road test: plug-in hybrid SUV ups the ante for German car manufacturer


  • English
  • Arabic

BMW has the Lamborghini Urus and Aston Martin DBX in its sights with its new XM plug-in hybrid, which takes the Bavarian brand into hitherto uncharted territory.

The newcomer is now available to order in the UAE, with an entry price of Dh750,000 (before options and personalisation). This spend gets you a potent super-SUV that’s clothed in offbeat angular bodywork that could be viewed as futuristic or visually challenging. It all depends on your perspective.

The XM’s building blocks are essentially the same as the X5M and X6M that currently spearhead BMW’s SUV line-up. It, too, is propelled by a 4.4-litre twin-turbo V8 engine and is underpinned by the brand’s modular CLAR platform that also forms the backbone of the former two models.

However, the XM ups the ante as its V8 engine is supplemented by an electric motor and 25.7 kilowatt-hour battery pack. The petrol-electric drivetrain pushes out total outputs of 653hp and 800Nm, enabling the 2.7-tonne XM to sprint from 0-100kph in 4.3 seconds and effortlessly reach its 250kph top speed. In addition, BMW says the XM can cover up to 88km in full-electric mode, enabling it to enter zero-emission zones (this will become more relevant in years to come).

The XM is also noteworthy as it’s BMW’s first dedicated M model since the hallowed 1978 mid-engined M1 supercar. This link is brought home by the twin BMW roundels that are laser-engraved in the XM’s rear window, mimicking the pair of logos that adorned the M1’s rump.

BMW XM's sleek interiors. Photo: BMW
BMW XM's sleek interiors. Photo: BMW

However, this is the only real commonality as the two models are chalk and cheese in virtually every other respect. The M1 was light and streamlined, whereas the XM has a hulking presence on the road. Even so, the big SUV manages to hide its girth reasonably well, should you find yourself on twisty mountain roads — as we did at the vehicle’s international launch in Phoenix, Arizona.

The XM is aided dynamically by a 48-volt active roll stabilisation system and air suspension at all four corners, and these two elements combine to all but quell pitch and body roll when you fling the weighty wagon across sinuous bitumen. You can certainly cover ground quickly in the XM, but there’s always the sensation from behind the wheel that a raft of electronics and computer software (rather than an inherent light-footedness) is making all this possible.

THE%20SPECS
%3Cp%3EEngine%3A%204.4-litre%20twin-turbo%20V8%20hybrid%0D%3Cbr%3EPower%3A%20653hp%20at%205%2C400rpm%0D%3Cbr%3ETorque%3A%20800Nm%20at%201%2C600-5%2C000rpm%0D%3Cbr%3ETransmission%3A%208-speed%20auto%0D%3Cbr%3E0-100kph%20in%204.3sec%0D%3Cbr%3ETop%20speed%20250kph%0D%3Cbr%3EFuel%20consumption%3A%20NA%0D%3Cbr%3EOn%20sale%3A%20Q2%202023%0D%3Cbr%3EPrice%3A%20From%20Dh750%2C000%0D%3Cbr%3E%3C%2Fp%3E%0A

The trade-off for the XM’s agility comes in the form of harsh ride quality, especially if you put the adaptive dampers in their Hard setting. This slightly compromises the XM’s credentials as a potential chauffeur-drive vehicle, as rear-seat occupants won’t enjoy the silken ride that they’d get in, say, a Range Rover or Mercedes GLS.

This is a pity, because the XM’s cabin has a first-class ambience, thanks to high-quality materials and an artful layout that juxtaposes contrasting trim materials and colours.

The standard specification includes M multifunction seats, knee pads, a bespoke M leather steering wheel and the expansive BMW Curved Display that incorporates a 12.3-inch digitised instrument cluster and 14.9-inch infotainment screen.

The XM’s sculptural headliner is also an interesting touch, featuring a three-dimensional prism structure and 100 LED units for illumination. Four-zone automatic climate control, a Harman Kardon Surround Sound System and the Travel & Comfort System are all standard features, too. There’s a choice of four different trims for customising the interior, as well as a new Vintage leather for the upper sections of the instrument panel and door panels. Audiophiles can also specify the optional Bowers & Wilkins Diamond Surround Sound System with a 1,500-watt amplifier and four additional speakers in the roof area.

There’s plenty of scope to bling out your XM as the available rim sizes range from 21 to 23 inches, while the trim highlights that run across the car’s flanks and rear diffuser can be specified in gold or gloss black.

The XM is not without its merits. That said, the Lamborghini Urus and Aston Martin DBX are sharper and more engaging driver’s cars, while the Range Rover is more cossetting and luxurious. As a result, the XM falls somewhere in the middle. It doesn’t fully nail the brief in terms of outright performance or luxury, so its offbeat styling and opulent, distinctive-looking cabin could be the hooks that lure its target audience.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

'Fantastic Beasts: The Secrets of Dumbledore'

Rating: 3/5

Directed by: David Yates

Starring: Mads Mikkelson, Eddie Redmayne, Ezra Miller, Jude Law

THE%20SPECS
%3Cp%3EEngine%3A%204.4-litre%20twin-turbo%20V8%20hybrid%0D%3Cbr%3EPower%3A%20653hp%20at%205%2C400rpm%0D%3Cbr%3ETorque%3A%20800Nm%20at%201%2C600-5%2C000rpm%0D%3Cbr%3ETransmission%3A%208-speed%20auto%0D%3Cbr%3E0-100kph%20in%204.3sec%0D%3Cbr%3ETop%20speed%20250kph%0D%3Cbr%3EFuel%20consumption%3A%20NA%0D%3Cbr%3EOn%20sale%3A%20Q2%202023%0D%3Cbr%3EPrice%3A%20From%20Dh750%2C000%0D%3Cbr%3E%3C%2Fp%3E%0A
Updated: March 18, 2023, 4:09 AM