An apparatus for reducing soot particles in exhaust gas, particularly of an internal combustion engine, includes first and second at least partially electrically conductive structures with an intermediate space therebetween, a high voltage source forming a potential between the first and second structures and at least one at least partially electrically conductive intermediate structure in the intermediate space receiving an intermediate potential. A method for treating the exhaust gas includes conducting exhaust gas from the first to the second structure and applying a high voltage at least temporarily between the first and second structures. At least part of the soot particles in the exhaust gas is ionized or agglomerated and deposited on the second structure. A high voltage between potentials of the first and second structures is applied at least temporarily to the intermediate structure. An electric field is influenced favorably and disruptions from undesirable voltage flashovers are reduced.