An exhaust gas treatment device includes at least a first at least partially electrically conductive honeycomb body having a first front side and a first rear side, a second at least partially electrically conductive honeycomb body having a second front side and a second rear side, an intermediate space between the first honeycomb body and the second honeycomb body, a power supply for the formation of an electric potential between the first honeycomb body and the second honeycomb body, and a multiplicity of electrodes fastened to the first honeycomb body, extending beyond the first rear side over a first length into the intermediate space and positioned at a first distance from the second front side of the second honeycomb body. A method for treating motor vehicle exhaust gas containing particles and a motor vehicle are also provided.