A method for removing soot particles from an exhaust gas of an internal combustion engine, especially of a diesel engine, includes feeding the exhaust gas through a collecting element through which the exhaust gas can pass freely but which is provided with a plurality of deflections and/or zones of swirl and calming or stabilization. At least a proportion of the particles are held or swirled around in the collecting element until there is a sufficient probability of reaction with nitrogen dioxide and a majority of the collected particles have been removed. A collecting element has flow channels through which the exhaust gas can pass freely. However, the flow channels are configured in such a way as to form deflections or zones of swirl and calming or stabilization. A system having the collecting element is also provided.