It looks like VW uses a 57.1mm center bore which is 1mm more than Subaru. Both typically use high offset wheels. They should fit fine. You may not be able to go the other way around though. VW uses 14mm studs and Subaru uses 12mm studs. Subaru may use too narrow stud holes.
Which wheel are you trying to fit onto which car? here's a start: http://www.myturbodiesel.com/1000q/wheels/oem-vw-audi-wheels-gallery-database.htm http://forums.nasioc.com/forums/showthread.php?t=2239019
VW uses ball seat and Subaru uses conical seat lug nuts/bolts remember...you'll have to go to a tire hardware shop or online and order the correct seat to properly torque the wheels.