Do you have a R56????
If so, you're talking about the light bulb just above the fog light..... Correct?
I replaced mine and it was difficult to do as well.
Rotate the plastic bulb housing counter clockwise. you'll feel it rotate and then hit a stop. Don't force it anymore... It should then pull right out. If I remember correctly, there is a rubber weatherproof gasket that you need to overcome as you are turning the housing. If they have been in there for awhile, they tend to stick.
Make sure you get all the tabs to engage when you put back the wheel well splash covers. If not, they will fall off.....
