Abstract: The invention relates to a process and apparatus for preparing nitric acid by catalytic oxidation of NH3 by means of oxygen and subsequent reaction of the NOx formed with an absorption medium in an absorption tower, which comprises a catalyst bed for N2O decomposition arranged in the process gas downstream of the catalytic NH3 oxidation and upstream of the absorption tower in the flow direction and a catalyst bed for NOx reduction and effecting a further decrease in the amount of N2O arranged in the tailgas downstream of the absorption tower in the flow direction, wherein the amount of N2O removed in the catalyst bed for N2O removal arranged in the process gas is not more than that which results in an N2O content of >100 ppmv and a molar N2O/NOx ratio of >0.