The goal of this work is the development of new oxide based highly active model catalysts for the oxygen reduction reaction in PEFCs. In this work, a description for the preparation of SnO₂ thin films by reactive magnetron sputtering is given. The films are characterized using x-ray diffraction, x-ray photoelectron spectroscopy and electrochemical measurements. Composition and high potential stability of the SnO₂ films was proven before its use as substrates for Pt model electrodes. Oxygen reduction kinetics on Pt/SnO₂ demonstrates similar activities as compared to typical carbon based systems, an important prerequisite for further studies and development of SnO₂ based electrocatalysts.