You'll definitely need spacers.
Not to bore the thread with talk of old cars (as if that'd happen...) but on my old mk4 I fitted Brembo 4 pots (Cupra R). It was incredibly low. To clear the calipers I had to fit 8mm H&R spacers. Once the spacers were on, I then had to roll the arches. Once I'd rolled the arches, I then had all the fun and games of dodgy corrosive things going on, grit stuck to a tyre fouling the arch, etc. The brakes were great, the car looked great, but all the rest of it was a total pain in the arse.
Granted, it was silly-low. I'm not sure if you plan on lowering yours but if you do, it's one thing to be mindful of.
I might move on to coilovers at some point, and when I do, I don't really want any of the fun and games I had with the mk4. So the mk7 calipers appealed to me. I'm on BBS VZ, which are 8 wide and et44 rather than the 7.5 wide and et51 (I think) of your R32 wheels, so I'm already poking about 13mm closer to the arch. If I had to space, I'd want to space with proper wheelcentric spacers (the ones with a lip/spigot for the wheel to centre on). These, as far as I know, can only be had in 8/10mm upwards. That'd be too much for me. I'd probably foul the arch even on the H&R springs it's sitting on now. You've got more room to play with with your wheels (arch-wise), but even so, it's worth some thought.
