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Here it is given that Audi has the most maintenance costs as compared with other luxury cars. While Audi has less costs in case of simple maintenance issues like brake and exhausts. But its costs rises in case of complex issues. Audi has initial maintenance problems while BMW has issues when the car's age increases.
Edmunds(dot)com has a good tool showing total cost to own (5 years) for a particular vehicle. The BMW 335i x-Drive (which I think will be the best vehicle to compare to a Model 3) - has a total cost to own of $55k. with depreciation being, as expected, the largest chunk at $26,000. Fuel and maintenance cost is $15,000.