The present invention relates to a catalyst system for preparing carboxylic acids and/or carboxylic anhydrides which has at least three catalyst layers arranged one on top of the other in the reaction tube, with the proviso that the most inactive catalyst layer is preceded in the upstream direction by a more active catalyst layer. The invention further relates to a process for gas phase oxidation in which a gaseous stream which comprises one hydrocarbon and molecular oxygen is passed through a plurality of catalyst layers, the least active catalyst layer being upstream of a more active catalyst layer.