Remove the backrest lock

Unlock and fold back rear seat backrest.
NOTE: If the rear seat backrest cannot be unlocked, operate the emergency release.
Unclip the Bowden cable from the holders (1).
Loosen screws (2).

Courtesy of BMW OF NORTH AMERICA, INC.
Guide the backrest lock (1) out slightly and unclip the Bowden cable (2).

Courtesy of BMW OF NORTH AMERICA, INC.