N−X⋅⋅⋅−O−N+ halogen‐bonded systems formed by 27 pyridine N‐oxides (PyNOs) as halogen‐bond (XB) acceptors and two N‐halosuccinimides, two N‐halophthalimides, and two N‐halosaccharins as XB donors are studied in silico, in solution, and in the solid state. This large set of data (132 DFT optimized structures, 75 crystal structures, and 168 1H NMR titrations) provides a unique view to structural and bonding properties. In the computational part, a simple electrostatic model (SiElMo) for predicting XB energies using only the properties of halogen donors and oxygen acceptors is developed. The SiElMo energies are in perfect accord with energies calculated from XB complexes optimized with two high‐level DFT approaches. Data from in silico bond energies and single‐crystal X‐ray structures correlate; however, data from solution do not. The polydentate bonding characteristic of the PyNOs’ oxygen atom in solution, as revealed by solid‐state structures, is attributed to the lack of correlation between DFT/solid‐state and solution data. XB strength is only slightly affected by the PyNO oxygen properties [(atomic charge (Q), ionization energy (Is,min) and local negative minima (Vs,min)], as the σ‐hole (Vs,max) of the donor halogen is the key determinant leading to the sequence N‐halosaccharin>N‐halosuccinimide>N‐halophthalimide on the XB strength.