In a fluorous biphasic catalytic system for Baeyer–Villiger oxidation of cyclic ketones, it was shown that Sn[N(SO₂C₈F₁₇)₂]₄ catalyst can give an excellent yield and selectivity with the green, safe and cheap 35% aqueous hydrogen peroxide as the oxidant. Furthermore, it was also found that the catalyst can be completely recovered and reused without loss of its activity in the fluorous immobilized phase.