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Indeed 235/275 is going to be the closest to 0% difference, which makes it a desirable option, especially when it comes to the Xdrive system.
Other options which could work well are:
FRONT - 235/35/20
REAR - 265/30/20
Especially if you have rear wheels wider than the factory, ones (say 9 or 9.5J or even a 10J) with the appropriate ET, the car can look very slick and there is no need to go for 275 rear – at least from many examples I have seen. But I understand you already have 275 and would like to keep them also for the reasons you specified.
AND, if you want to go to a more extreme path, the following combo could also be an option:
9J + 10.5J wheel with 245/30 front and 285/25 rear.
That would be a difference of something like -0.7% and also the max I believe you can drive on the rear axle in terms of size without having to make changes to the wheel wells or other stuff.
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