Style-wise there’s not much between them. The 3 Series apes the larger 5 Series, is a younger design and looks athletic, while the older C-Class still looks fresh, modern and stylish. With its prominent star badge on the grille and low-slung stance, the Mercedes looks every bit as sporty as the BMW.
Inside it’s a different story because the BMW is our clear favourite when it comes to interior quality and space. There is much more room available in the cabin of the 3 Series and trim quality is higher, too. The initially daunting but ultimately faster and more intuitive iDrive control system also shows the Mercedes COMAND set-up how it should be done. Its rotary controller and menu system has evolved into an impressive and powerful way of navigating your way around the car’s various functions. Climb into the Mercedes after a spell in the BMW and the interior feels cramped and dated in comparison.
Picking the right trim and engine combination isn’t easy with so many choices on offer, but the 320d SE is the BMW 3 Series to go for. Its diesel engine marries 181bhp performance to fuel economy of 62.8mpg and tax efficient CO2 emissions of 120g/km. Company car drivers should give the ED model a closer look as its extra fuel-saving features barely compromise the driving experience and cut emissions to 109g/km.
That puts the 3 Series on a par with the Mercedes C-Class as the C220 CDI produces CO2 emissions of 109g/km when fitted with its standard 16-inch alloy wheels. With such cost effective output and a higher standard kit count in SE executive spec, the C-Class is the car your accountant would tell you to buy. In SE trim the BMW comes with alloys, Bluetooth connectivity, cruise and climate control, rear parking sensors and a large colour central display. But the Mercedes SE Executive includes all of this kit, plus LED daytime running lights and artico artificial leather upholstery.
If you’re worried that buying a saloon limits practicality, split-folding rear seats are optional extras on both models, so bear this in mind when you’re pricing up your next company car. Only five litres separates them when it comes to luggage space, but if you need to carry passengers in the back, the BMW is the one to go for as it promises more comfort for rear passengers. Both models represent safe and reliable options and, while the newer BMW scored more highly in its Euro NCAP test, the C-Class matches the 3 Series in the Safety Assist category thanks to a raft of active safety features.
The BMW also leads the way for driver appeal, with more precise steering combined with a more alert and talented chassis. The Mercedes isn’t as nimble or fast, and its engine isn’t as refined as the BMW’s on the move, but its adaptive dampers do ensure a comfortable ride. Its big weakness is a slack manual gearshift and numb clutch pedal, which makes the more costly automatic model a better bet.
In the end, picking between the two will come down to one of two things; which brand you like most and how much you like driving. On paper the Mercedes makes financial sense but models higher up the range are not such good value and the BMW is bigger, faster, more fun to drive and refined. And you can now even opt for a four-wheel-drive 3 Series. All of which means, the BMW gets our vote.
|BMW 320d SE||Mercedes C220 CDI Executive SE|
|Engine||2.0-litre 4cyl||2.1-litre 4cyl|
|Transmission||Six-speed manual||Six-speed manual|
|Equipment||Alloys, Bluetooth, Climate Control, Cruise Control, ESP, BMW Auto Start-Stop||Alloys, Bluetooth, Climate Control, Cruise Control, ESP, Adaptive Damping, LED daytime running lights, ECO Start/Stop|
|Boot capacity||480 litres||475 litres|
|Road tax bracket||C||B|
|Warranty||3yrs unlimited mileage||3yrs unlimited mileage|
|Driver Power rating||N/A||42nd|