A rear covering part fastened to a tail pipe orifice for a motor vehicle exhaust system. The rear covering part includes a completely bordered passage opening through which the tail pipe orifice penetrates. The rear covering part avoids damage to the exhaust system in the event of an accident-caused deformation. The passage cross-section of the tail pipe orifice (7, 7), over its entire length (LG), is larger than the exterior cross-section (W3) of the tail pipe (3) of the exhaust system.