BMW will enter the FIA World Endurance Championship from the 2018 season as part of its planned realignment of its motorsport programme.
BMW last raced at Le Mans back in 2011 prior to the formation of the WEC, but will now hit the grid in 2018 after intensifying its commitment to production-based racing.
The German marque will also continue racing in DTM and the IMSA WeatherTech SportsCar Championship in the United States, as well as enjoying a technical partnership with the MS Amlin Andretti team in Formula E, the latter being made public for the first time.
"The plan is for BMW to enter the FIA World Endurance Championship in the 2018 season," a statement from BMW read.
"The highlight of this championship is the 24-hour race in Le Mans. BMW claimed overall victory there in 1999 with the open prototype BMW V12 LMR.
"The last time a BMW took its place on the grid at the endurance classic near the river Sarthe was in 2011: back then, the BMW M3 GT finished third in the LM GTE class.
"Since it was launched in 2012, the championship has enjoyed a positive development, forged new paths in many regards, and won a lot of fans.
"Further details, such as the model of car to be used and the team responsible for the car, will be confirmed and announced over the coming months."
BMW motorsport director Jens Marquardt said: "It is fantastic that the BMW Group will be even more broadly positioned and represented in all relevant areas in the future.
"We will continue to focus on Europe in the DTM, and are looking forward to continuing the extremely close competition with the other premium manufacturers over the coming years.
"Starting with the 2018 season, we want to further expand our activities in GT racing and compete in the FIA World Endurance Championship, as well as the IMSA WeatherTech SportsCar Championship.
"This obviously also includes our return to Le Mans, which we are particularly looking forward to. The way the WEC has developed so well makes us confident that there is a big future for GT racing."
BMW also confirmed that it is planning a works involvement in Formula E from season five via Andretti, with whom it has initially agreed a two-year technical deal.
"It incorporates, for example, cooperation at engineer level and the mutual use of resources," the statement read.
"Depending on the general development of the racing series, a works involvement is envisaged as of the series’ season five, 2018/2019, provided the conditions and circumstances are right.
"As part of this commitment, BMW Motorsport will provide its works driver António Félix da Costa as a driver for Andretti Formula E. The Portuguese, who has featured on the top step of the DTM podium with BMW and has already tasted victory in Formula E, will contest the entire 2016/17 FIA Formula E Championship."