The invention claimed is:1. A catalyst composition, comprising tin oxide particles, wherein the tin oxide is optionally doped with at least one metal dopant, each tin oxide particles is coated by a noble metal oxide layer, wherein the noble metal oxide is iridium oxide or iridium-ruthenium oxide,wherein the compositioncontains iridium and ruthenium in a total amount of from 10 wt % to 38 wt %, and all iridium and ruthenium is oxidized,has a BET surface area of from 5 to 95 m2/g, andhas an electrical conductivity at 25° C. of at least 7 S/cm.2. The catalyst composition according to claim 1, wherein the tin oxide is a non-doped tin oxide; or wherein the tin oxide is doped with at least one metal dopant selected from Sb, Nb, Ta, Bi, W, or In, or any combination of at least two of these dopants, the one or more metal dopants being present in the tin oxide in an amount of from 2.5 at % to 20 at % based on the total amount of tin and metal dopant atoms.3. The catalyst composition according to claim 1, wherein the tin oxide is a non-doped tin oxide; or wherein the tin oxide is doped with at least one metal dopant selected from Sb, Nb, Ta, Bi, W, or In, or any combination of at least two of these dopants, the one or more metal dopants being present in the tin oxide in an amount of from 2.5 at % to 10.0 at %, based on the total amount of tin and metal dopant atoms.4. The catalyst composition according to claim 1, wherein the total amount of iridium and ruthenium in the catalyst composition is from 15 to 35 wt %.5. The catalyst composition according to claim 1, wherein the total amount of iridium and ruthenium in the catalyst composition is from 20 to 28 wt %.6. The catalyst composition according to claim 1, wherein all iridium and ruthenium being present in the catalyst composition is in oxidation state +III and/or +IV.7. The catalyst composition according to claim 1, having a BET surface area of from 5 m2/g to 90 m2/g.8. The catalyst composition according to claim 1, having an electrical conductivity of at least 10 S/cm.9. The catalyst composition according to claim 1, having a BET surface area of from 10 m2/g to 80 m2/g and having an electrical conductivity of at least 12 S/cm.10. The catalyst composition according to claim 1, wherein the tin oxide is a non-doped tin oxide; the amount of iridium in the composition is within the range of from 15 to 35 wt %, the remainder being the tin oxide particles and the oxygen of the iridium oxide layer; the BET surface area of the composition is from 5 m2/g to 35 m2/g; and the electrical conductivity of the composition is from 10 to 50 S/cm.11. The catalyst composition according to claim 1, wherein the tin oxide is a non-doped tin oxide; the amount of iridium in the composition is within the range of from 20 to 28 wt %, the remainder being the tin oxide particles and the oxygen of the iridium oxide layer; the BET surface area of the composition is from 5 m2/g to 35 m2/g; and the electrical conductivity of the composition is from 12 to 40 S/cm.12. The catalyst composition according to claim 1, wherein the tin oxide is doped with antimony in an amount of from 2.5 at % to 20 at %, the amount of iridium in the composition is within the range of from 15 to 35 wt %, the remainder being the tin oxide particles and the oxygen of the iridium oxide layer; the BET surface area of the composition is from 15 m2/g to 90 m2/g; and the electrical conductivity of the composition is from 10 to 50 S/cm.13. The catalyst composition according to claim 1, wherein the tin oxide is doped with antimony in an amount of from 2.5 at % to 10.0 at %; the amount of iridium in the composition is within the range of from 20 to 28 wt %, the remainder being the tin oxide particles and the oxygen of the iridium oxide layer; the BET surface area of the composition is from 30 m2/g to 80 m2/g; and the electrical conductivity of the composition is from 12 to 40 S/cm.14. A process for preparing the catalyst composition according to claim 1, which comprisesdispersing tin oxide particles and dissolving a noble-metal-containing precursor compound in an aqueous medium, wherein the noble metal is iridium or ruthenium or a mixture thereof,adjusting pH of the aqueous medium to 5-10 and optionally heating the aqueous medium to a temperature of from 50° C. to 95° C., thereby depositing noble metal species on the tin oxide particles,separating the tin oxide particles from the aqueous medium and subjecting the tin oxide particles to a thermal treatment at a temperature of from 300° C. to 800° C., thereby forming a noble metal oxide layer on the tin oxide particles.15. The process according to claim 14, wherein the tin oxide particles dispersed in the aqueous medium have a BET surface area of from 10 to 100 m2/g.16. The process according to claim 14, wherein the noble-metal-containing precursor compound is a noble metal salt or a noble-metal-containing acid.17. The process according to claim 14, wherein the thermal treatment is carried out at a temperature of from 500° C. to 700° C.18. An electrochemical device, comprising the catalyst composition according to claim 1.19. The electrochemical device according to claim 18, which is a water electrolyser or a fuel cell.20. A catalyst for an oxygen evolution reaction which comprises the catalyst composition according to claim 1.21. The process according to claim 14, wherein the thermal treatment is carried out at a temperature of from 600° C. to 800° C.