Reactive ion beam etching is a key technology in the field of ultra-precise surface engineering. In this process nanopatterns can emerge and alter the functional properties of the surfaces. Therefore, it is necessary to understand which reactive ion beam parameters influence the emergence of these nanopatterns. In this study the influence of reactive ion beam etching on the commercially available photoresist AZ® 4562 is investigated. Atomic force microscopy and scanning electron microscopy reveal the formation of nanopatterns (ripples, triangular features, protrusions, facets) depending on a wide range of ion incidence angles (0°–75°) as well as the etch time. The emerged nanopatterns resemble those known from inorganic materials and therefore, lead to the assumption that local redeposition, surface viscous flow and dispersion plays an important role for the pattern formation on polymer surfaces. Major difference from ion beam erosion with inert species is the absence of nanoholes. Spectroscopic ellipsometry shows that the thickness of the modified surface layer depends on the ion incidence angle but not on the fluence in the investigated range. Using X-ray photoelectron spectroscopy, trends of the chemical composition of the surface/near-surface region were detected, which depend on ion incidence angle and etch time.