In the article was given toward the aspect of homogeneous and heterogeneous depolymerization of lignin in ionic liquids. Thus, their roles and the mechanism of possible depolymerization of, for example, β‐
O
‐4. The presentation of possible ways to modify ionic liquids, including oxidation, which would allow to transform the biopolymer into a functional component of advanced hybrid materials was also an important aspect of the study. In addition, the study highlights the properties and use of exemplary lignin systems. The review was summarized and perspectives of further development were presented, with special attention directed to, for example, obtaining materials with defined properties, which may be used as potential platforms for the construction of modern biosensors, functional fillers for polymers, or electrochemically active materials.