The black, square plastic piece coming out of the seat (drivers side) has a small slot in it with red plastic inside. To unclip this portion of the centre seatbelt (shoulder portion) use another seatbelt (chrome end) to push in on the red plastic to unclip the shoulder section. You can then store the belt in the holder on the rear deck. With that gone the seats will fold down unobstructed.
Clear as mud?
Good luck.
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2018 640ix GT; Alpine White, Blk Nappa, Piano; M-sport, Premium (Ceramic, SIRIUS, Soft-close, Vent/Massage Comfort seats, Surround, Sunshades, Parking Ass't), Advanced Driver Ass't (Lane keep, Steering/Lane control, Cross traffic, ACC with Stop/Go), Smartphone, Tint.
Retired: 78 300D, 81 300SD, 87 190E, 88 Porsche 924, 89 260E, 93 300E, 97 Volvo 850, 98 E320, 03 BMW 325iT, 02 C230 Sport Coupe, 08 BMW 535i, 12 BMW 535i X-drive
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