The invention claimed is:1. An electrical heating device for a motor vehicle, said heating device comprising:a substrate;a heating resistor on the substrate, wherein the heating resistor being a conductor track arranged on the substrate at least in part in a bifilar manner, wherein a portion of the conductor track is divided into multiple heating paths that are insulated with respect to one another by at least one path-insulating region such that the multiple heating paths that are insulated with respect to one another are electrically connected to one another in parallel and wherein another portion of the conductor track is undivided, and wherein the conductor track includes precisely two deflections.2. The heating device as claimed in claim 1, wherein the heating device is a high voltage device.3. The heating device as claimed in claim 1, wherein the conductor track is routed in such a manner that straight sections of the conductor track that have current flowing in opposing directions are arranged adjacent to one another.4. The heating device as claimed in claim 1, wherein the conductor track is arranged at least in part in a spiral or coil-shaped manner.5. The heating device as claimed in claim 4, wherein the conductor track includes straight sections that are mutually connected by deflections.6. The heating device as claimed in claim 1, wherein the conductor track is covered by an insulating layer.7. A vehicle having a heating device as claimed in claim 1.8. The heating device as claimed in claim 1, wherein a wider insulating region is provided proximal a conductor track deflection at which the conductor track changes direction into an opposing direction compared to an insulating region proximal a section of the conductor track upstream or downstream of the deflection.9. An electrical heating device for a motor vehicle, said heating device comprising:a heating resistor including a conductor track having current flowing therethrough, said conductor track having at least two sections, wherein the current flowing through one of said at least two sections flows in a direction opposite to the current flowing through another of said at least two sections adjacent to said one of said at least two sections, wherein a portion of the conductor track is divided into multiple heating paths that are insulated with respect to one another by at least one path-insulating region such that the heating paths that are insulated with respect to one another are electrically connected to one another in parallel and wherein another portion of the conductor track is undivided.10. The heating device as claimed in claim 9, in which said conductor track is formed on a substrate dissipating heat generated by the current flowing through said at least two sections.11. The heating device as claimed in claim 9, wherein the conductor track includes precisely two deflections.12. The heating device as claimed in claim 9, wherein the conductor track is routed in a bifilar manner.13. The heating device as claimed in claim 9, wherein the conductor track is arranged at least in part in a spiral or coil-shaped manner.14. The heating device as claimed in claim 9, wherein a wider insulating region is provided proximal a conductor track deflection joining two of said at least two sections compared to an insulating region proximal a section of the conductor track upstream or downstream of the deflection.15. The heating device as claimed in claim 8, wherein a narrower conductor track region is provided proximal the deflection compared to a conductor track region distal the deflection.16. The heating device as claimed in claim 14, wherein a narrower conductor track region is provided proximal the deflection compared to a conductor track region distal the deflection.