The combined investigation of the chemical bond formation in fluorinated multiwalled carbon nanotubes with 15 wt.% fluorine concentrations (MWCNTs∈+∈F 15 wt.%) using X-ray absorption, emission and photoelectron spectroscopy at C 1s and F 1s thresholds is presented. All measurements were performed at BESSY II. The analysis of the soft X-ray and photoelectron spectra point to the formation of covalent chemical bonding between fluorine and carbon atoms in the fluorinated nanotubes. Based on results of this combined study the depth dependent effects are discussed. © 2008 Springer-Verlag.