Heating device for an exhaust system and an exhaust system

A heating device for an exhaust system, comprising

• an electrically conductive foamed part which is coupled to at least one electrode, is oriented transversely to an exhaust gas stream and through which exhaust gas to be treated can flow axially, and which includes an upstream oriented front end face, a downstream oriented rear end face, an outer circumference, and at least one recess starting from the outer circumference and extending through the electrically conductive foamed part in an axial direction from the upstream oriented front end face to the downstream oriented rear end face, so that the at least one recess produces sections of the electrically conductive foamed part which are opposite each other at a distance and continue into each other, forming a current path as a resistance heating element between the at least one electrode and a further electrically conductive component, to which the electrically conductive foamed part is coupled, and
• at least one stabilization part for the electrically conductive foamed part, which at least partially fills the at least one recess and couples the sections mechanically to each other and does not couple them electrically.