The structural and optical properties of InN layers grown on GaN/sapphire templates with controlled Ga‐/N‐polar surfaces are investigated. Raman spectroscopy and XRD reciprocal space map analysis suggest that the InN layers were grown strain free with a high crystal quality. A line shape analysis of the A1(LO) Raman mode yields to a decreasing carrier concentration for the sample grown on Ga‐polar substrate. Low temperature photoluminescence measurements exhibit a shift to lower energies of the luminescence maximum for the sample grown on Ga‐polar GaN probably due to a reduced carrier concentration and thus, a decreased Burstein–Moss shift. Following this, we demonstrate that the use of polarity controlled GaN/sapphire substrates leads to unstrained layers with good structural and optical properties.