Is it a B5 or B5.5. Quick way to tell- does it have chrome accents on the windows and such. If so, it's the latter.
Neither requires removal of the headlamp assemblies. You can easily pull the bulbs from behind the housings. For the B5.5: On the driver's side, you need to remove the power steering reservoir cover (it's just clipped on from underneath) and on the passenger side, you need to remove the intake snorkel (it just pulls apart)
Low beams are behind a rubber dome.
If it's a B5, I'm not sure, but I'm sure someone who knows can asnwer.