Good question re low annual mileage...

My son's 2003 325i M54 car with 100K, he lives in San Jose CA, and only drives 2K a year. Most trips are 3-4 miles. Warm weather in California.
I elected to replace the Mahle oil filter once a yr, simply bc I don't know how long the oil filter lasts. Some ppl tell me the oil filter can last 2-3 yrs etc...

After one yr and 2K later, the oil "looks fine", still yellowish.
So I keep the oil.

Oil is a commodity and we take it for granted for years.

So for low annual mileage cars (2K-3K/yr), I replace the oil filter once a year and the oil once every 2 yrs (4K-6K or so)...

So far, no issues...

PS: Cold climate such as Minnesota, Iowa etc. is a bit different...

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1998 E39 528i 5sp MT
2006 E53 X5 3.0 6sp MT