Having the wrong offset will put extra stress on the wheel hubs. This can also cause wheel bearing failure, or worse total hub failure. Spacers add stress to the wheel bearings. I don't know how sturdy/big the bearings are on an e46, but if they are small, you may not want to use spacers.
I know I am going back and forth a lot, but if I were you I would call the dealership aand ask what the recommended range is for the wheel offset for your car. My understanding is that it should be 35mm to 45mm.
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