1,4,2‐Dioxazol‐5‐ones are five‐membered heterocycles known to decarboxylate under thermal or photochemical conditions, thus yielding N‐acyl nitrenes. Described herein is a light‐induced ruthenium‐catalyzed N‐acyl nitrene transfer to sulfides and sulfoxides by decarboxylation of 1,4,2‐dioxazol‐5‐ones at room temperature, thus providing direct access to N‐acyl sulfimides and sulfoximines under mild reaction conditions. In addition, a one‐pot sulfur imidation/oxidation sequence catalyzed by a single ruthenium complex is reported.