diff --git a/applications/matter_bridge/CMakeLists.txt b/applications/matter_bridge/CMakeLists.txt
index ead90d2b1dcd..a0f4c4315da3 100644
--- a/applications/matter_bridge/CMakeLists.txt
+++ b/applications/matter_bridge/CMakeLists.txt
@@ -47,14 +47,14 @@ target_sources(app PRIVATE
     ${COMMON_ROOT}/src/bridge/matter_bridged_device.cpp
     ${COMMON_ROOT}/src/bridge/bridge_storage_manager.cpp
     ${COMMON_ROOT}/src/bridge/bridged_device_data_provider.cpp
-    ${COMMON_ROOT}/src/bridge/binding_handler.cpp
+    ${COMMON_ROOT}/src/binding/binding_handler.cpp
     src/zap-generated/IMClusterCommandHandler.cpp
     src/zap-generated/callback-stub.cpp
-    ${COMMON_ROOT}/src/led_widget.cpp
-    ${COMMON_ROOT}/src/persistent_storage_util.cpp
-    ${COMMON_ROOT}/src/task_executor.cpp
-    ${COMMON_ROOT}/src/board.cpp
-    ${COMMON_ROOT}/src/matter_init.cpp
+    ${COMMON_ROOT}/src/led/led_widget.cpp
+    ${COMMON_ROOT}/src/ps_storage/persistent_storage_util.cpp
+    ${COMMON_ROOT}/src/tasks/task_executor.cpp
+    ${COMMON_ROOT}/src/board/board.cpp
+    ${COMMON_ROOT}/src/init/matter_init.cpp
 )
 
 if(CONFIG_BRIDGED_DEVICE_BT)
@@ -146,11 +146,11 @@ endif() # CONFIG_BRIDGE_HUMIDITY_SENSOR_BRIDGED_DEVICE
 endif() # CONFIG_BRIDGED_DEVICE_BT
 
 if(CONFIG_CHIP_OTA_REQUESTOR OR CONFIG_MCUMGR_TRANSPORT_BT)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/ota_util.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/ota/ota_util.cpp)
 endif()
 
 if(CONFIG_MCUMGR_TRANSPORT_BT)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu_over_smp.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/smp/dfu_over_smp.cpp)
 endif()
 
 chip_configure_data_model(app
diff --git a/applications/matter_bridge/src/app_task.cpp b/applications/matter_bridge/src/app_task.cpp
index 308b2e8151e4..7b5aa64f497a 100644
--- a/applications/matter_bridge/src/app_task.cpp
+++ b/applications/matter_bridge/src/app_task.cpp
@@ -6,27 +6,33 @@
 
 #include "app_task.h"
 
-#include "bridge_manager.h"
-#include "bridge_storage_manager.h"
-#include "matter_init.h"
-#include "task_executor.h"
-
 #ifdef CONFIG_BRIDGED_DEVICE_BT
 #include "ble_bridged_device_factory.h"
-#include "ble_connectivity_manager.h"
-#include <bluetooth/services/lbs.h>
 #else
 #include "simulated_bridged_device_factory.h"
 #endif /* CONFIG_BRIDGED_DEVICE_BT */
 
+#include "board/board.h"
+#include "bridge/bridge_manager.h"
+#include "bridge/bridge_storage_manager.h"
+#include "init/matter_init.h"
+#include "tasks/task_executor.h"
+
+#ifdef CONFIG_BRIDGED_DEVICE_BT
+#include "bridge/ble_connectivity_manager.h"
+#endif
+
+#ifdef CONFIG_CHIP_OTA_REQUESTOR
+#include "dfu/ota/ota_util.h"
+#endif /* CONFIG_BRIDGED_DEVICE_BT */
+
 #include <app-common/zap-generated/ids/Attributes.h>
 #include <app-common/zap-generated/ids/Clusters.h>
 #include <app/server/OnboardingCodesUtil.h>
 
-#ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
-#endif
-
+#ifdef CONFIG_BRIDGED_DEVICE_BT
+#include <bluetooth/services/lbs.h>
+#endif /* CONFIG_BRIDGED_DEVICE_BT */
 #include <zephyr/logging/log.h>
 
 LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
diff --git a/applications/matter_bridge/src/app_task.h b/applications/matter_bridge/src/app_task.h
index f79931de2b78..7b63f8c0e621 100644
--- a/applications/matter_bridge/src/app_task.h
+++ b/applications/matter_bridge/src/app_task.h
@@ -6,13 +6,10 @@
 
 #pragma once
 
-#include "board.h"
-
 #include <platform/CHIPDeviceLayer.h>
 
 class AppTask {
 public:
-
 	static AppTask &Instance()
 	{
 		static AppTask sAppTask;
diff --git a/applications/matter_bridge/src/ble_providers/ble_lbs_data_provider.cpp b/applications/matter_bridge/src/ble_providers/ble_lbs_data_provider.cpp
index cc4387151bd5..152d29a92046 100644
--- a/applications/matter_bridge/src/ble_providers/ble_lbs_data_provider.cpp
+++ b/applications/matter_bridge/src/ble_providers/ble_lbs_data_provider.cpp
@@ -7,7 +7,7 @@
 #include "ble_lbs_data_provider.h"
 
 #ifdef CONFIG_BRIDGE_ONOFF_LIGHT_SWITCH_BRIDGED_DEVICE
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 #endif
 
 #include <bluetooth/gatt_dm.h>
diff --git a/applications/matter_bridge/src/simulated_providers/simulated_onoff_light_switch_data_provider.cpp b/applications/matter_bridge/src/simulated_providers/simulated_onoff_light_switch_data_provider.cpp
index 14ccfdbf9774..7946d623be0e 100644
--- a/applications/matter_bridge/src/simulated_providers/simulated_onoff_light_switch_data_provider.cpp
+++ b/applications/matter_bridge/src/simulated_providers/simulated_onoff_light_switch_data_provider.cpp
@@ -5,7 +5,7 @@
  */
 
 #include "simulated_onoff_light_switch_data_provider.h"
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 
 #include <zephyr/logging/log.h>
 
diff --git a/applications/matter_weather_station/CMakeLists.txt b/applications/matter_weather_station/CMakeLists.txt
index 42c1f2e8a200..c8e9b1549ce3 100644
--- a/applications/matter_weather_station/CMakeLists.txt
+++ b/applications/matter_weather_station/CMakeLists.txt
@@ -43,15 +43,15 @@ target_sources(app PRIVATE
     src/buzzer.cpp
     src/zap-generated/IMClusterCommandHandler.cpp
     src/zap-generated/callback-stub.cpp
-    ${COMMON_ROOT}/src/led_widget.cpp
-    ${COMMON_ROOT}/src/dfu_over_smp.cpp
-    ${COMMON_ROOT}/src/task_executor.cpp
-    ${COMMON_ROOT}/src/board.cpp
-    ${COMMON_ROOT}/src/matter_init.cpp
+    ${COMMON_ROOT}/src/led/led_widget.cpp
+    ${COMMON_ROOT}/src/dfu/smp/dfu_over_smp.cpp
+    ${COMMON_ROOT}/src/tasks/task_executor.cpp
+    ${COMMON_ROOT}/src/board/board.cpp
+    ${COMMON_ROOT}/src/init/matter_init.cpp
 )
 
 if(CONFIG_CHIP_OTA_REQUESTOR OR CONFIG_MCUMGR_TRANSPORT_BT)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/ota_util.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/ota/ota_util.cpp)
 endif()
 
 chip_configure_data_model(app
diff --git a/applications/matter_weather_station/src/app_task.cpp b/applications/matter_weather_station/src/app_task.cpp
index bdddff2292e2..9cb9c43dfc35 100644
--- a/applications/matter_weather_station/src/app_task.cpp
+++ b/applications/matter_weather_station/src/app_task.cpp
@@ -6,39 +6,38 @@
 
 #include "app_task.h"
 
-#include "board.h"
-#include "task_executor.h"
-
 #include "battery.h"
 #include "buzzer.h"
-#include "led_widget.h"
-#include "matter_init.h"
 
-#include <DeviceInfoProviderImpl.h>
-#include <app-common/zap-generated/attributes/Accessors.h>
-#include <app-common/zap-generated/cluster-objects.h>
-#include <app/clusters/ota-requestor/OTATestEventTriggerDelegate.h>
-#include <app/server/OnboardingCodesUtil.h>
-#include <app/server/Server.h>
+#include "board/board.h"
+#include "init/matter_init.h"
+#include "led/led_widget.h"
+#include "tasks/task_executor.h"
 
 #ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
+#include "dfu/ota/ota_util.h"
 #endif
 
 #ifdef CONFIG_MCUMGR_TRANSPORT_BT
-#include "dfu_over_smp.h"
+#include "dfu/smp/dfu_over_smp.h"
 #endif
 
+#include <DeviceInfoProviderImpl.h>
+#include <app-common/zap-generated/attributes/Accessors.h>
+#include <app-common/zap-generated/cluster-objects.h>
+#include <app/clusters/ota-requestor/OTATestEventTriggerDelegate.h>
+#include <app/server/OnboardingCodesUtil.h>
+#include <app/server/Server.h>
+
 #include <zephyr/drivers/sensor.h>
+#include <zephyr/logging/log.h>
+
+LOG_MODULE_DECLARE(app);
 
 using namespace ::chip;
 using namespace ::chip::DeviceLayer;
 using namespace ::chip::app;
 
-#include <zephyr/logging/log.h>
-
-LOG_MODULE_DECLARE(app);
-
 namespace
 {
 enum class FunctionTimerMode { kDisabled, kFactoryResetTrigger, kFactoryResetComplete };
diff --git a/applications/matter_weather_station/src/app_task.h b/applications/matter_weather_station/src/app_task.h
index a1aecfa3c3b8..b23e91c47ea6 100644
--- a/applications/matter_weather_station/src/app_task.h
+++ b/applications/matter_weather_station/src/app_task.h
@@ -6,7 +6,7 @@
 
 #pragma once
 
-#include "led_widget.h"
+#include "led/led_widget.h"
 
 #include <app/clusters/identify-server/identify-server.h>
 #include <platform/CHIPDeviceLayer.h>
diff --git a/samples/matter/common/src/binding_handler.cpp b/samples/matter/common/src/binding/binding_handler.cpp
similarity index 100%
rename from samples/matter/common/src/binding_handler.cpp
rename to samples/matter/common/src/binding/binding_handler.cpp
diff --git a/samples/matter/common/src/binding_handler.h b/samples/matter/common/src/binding/binding_handler.h
similarity index 100%
rename from samples/matter/common/src/binding_handler.h
rename to samples/matter/common/src/binding/binding_handler.h
diff --git a/samples/matter/common/src/board.cpp b/samples/matter/common/src/board/board.cpp
similarity index 99%
rename from samples/matter/common/src/board.cpp
rename to samples/matter/common/src/board/board.cpp
index 710517641d77..156002f4a1aa 100644
--- a/samples/matter/common/src/board.cpp
+++ b/samples/matter/common/src/board/board.cpp
@@ -5,7 +5,7 @@
  */
 
 #include "board.h"
-#include "task_executor.h"
+#include "tasks/task_executor.h"
 
 #include <app/server/Server.h>
 #include <platform/CHIPDeviceLayer.h>
@@ -13,7 +13,7 @@
 #include <zephyr/logging/log.h>
 
 #ifdef CONFIG_MCUMGR_TRANSPORT_BT
-#include "dfu_over_smp.h"
+#include "dfu/smp/dfu_over_smp.h"
 #endif
 
 LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
diff --git a/samples/matter/common/src/board.h b/samples/matter/common/src/board/board.h
similarity index 97%
rename from samples/matter/common/src/board.h
rename to samples/matter/common/src/board/board.h
index 3e3a86eae029..13f8be9c8306 100644
--- a/samples/matter/common/src/board.h
+++ b/samples/matter/common/src/board/board.h
@@ -6,10 +6,10 @@
 
 #pragma once
 
-#include "board_config.h"
-#include "board_consts.h"
-#include "led_util.h"
-#include "led_widget.h"
+#include "board/board_config.h"
+#include "board/board_consts.h"
+#include "led/led_util.h"
+#include "led/led_widget.h"
 
 enum class DeviceState : uint8_t { DeviceDisconnected, DeviceAdvertisingBLE, DeviceConnectedBLE, DeviceProvisioned };
 enum class DeviceLeds : uint8_t { LED1, LED2, LED3, LED4 };
diff --git a/samples/matter/common/src/board_config.h b/samples/matter/common/src/board/board_config.h
similarity index 100%
rename from samples/matter/common/src/board_config.h
rename to samples/matter/common/src/board/board_config.h
diff --git a/samples/matter/common/src/board_consts.h b/samples/matter/common/src/board/board_consts.h
similarity index 100%
rename from samples/matter/common/src/board_consts.h
rename to samples/matter/common/src/board/board_consts.h
diff --git a/samples/matter/common/src/bridge/binding_handler.cpp b/samples/matter/common/src/bridge/binding_handler.cpp
deleted file mode 100644
index 121a813a37f2..000000000000
--- a/samples/matter/common/src/bridge/binding_handler.cpp
+++ /dev/null
@@ -1,137 +0,0 @@
-/*
- * Copyright (c) 2022 Nordic Semiconductor ASA
- *
- * SPDX-License-Identifier: LicenseRef-Nordic-5-Clause
- */
-
-#include "binding_handler.h"
-
-#include <zephyr/logging/log.h>
-LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
-
-using namespace chip;
-using namespace chip::app;
-
-void BindingHandler::Init()
-{
-	DeviceLayer::PlatformMgr().ScheduleWork(InitInternal);
-}
-
-void BindingHandler::OnInvokeCommandFailure(BindingData &aBindingData, CHIP_ERROR aError)
-{
-	CHIP_ERROR error;
-
-	if (aError == CHIP_ERROR_TIMEOUT && !aBindingData.CaseSessionRecovered) {
-		LOG_INF("Response timeout for invoked command, trying to recover CASE session.");
-
-		/* Set flag to not try recover session multiple times. */
-		aBindingData.CaseSessionRecovered = true;
-
-		/* Allocate new object to make sure its life time will be appropriate. */
-		BindingHandler::BindingData *data = Platform::New<BindingHandler::BindingData>();
-		*data = aBindingData;
-
-		/* Establish new CASE session and retrasmit command that was not applied. */
-		error = BindingManager::GetInstance().NotifyBoundClusterChanged(
-			aBindingData.EndpointId, aBindingData.ClusterId, static_cast<void *>(data));
-
-		if (CHIP_NO_ERROR != error) {
-			LOG_ERR("NotifyBoundClusterChanged failed due to: %" CHIP_ERROR_FORMAT, error.Format());
-			return;
-		}
-	} else {
-		LOG_ERR("Binding command was not applied! Reason: %" CHIP_ERROR_FORMAT, aError.Format());
-	}
-}
-
-void BindingHandler::DeviceChangedHandler(const EmberBindingTableEntry &binding, OperationalDeviceProxy *deviceProxy,
-					  void *context)
-{
-	VerifyOrReturn(context != nullptr, LOG_ERR("Invalid context for device handler"););
-	BindingData *data = static_cast<BindingData *>(context);
-
-	if (binding.type == EMBER_MULTICAST_BINDING && data->IsGroup) {
-		data->InvokeCommandFunc(data->CommandId, binding, nullptr, context);
-	} else if (binding.type == EMBER_UNICAST_BINDING && !data->IsGroup) {
-		data->InvokeCommandFunc(data->CommandId, binding, deviceProxy, context);
-	}
-}
-
-void BindingHandler::DeviceContextReleaseHandler(void *context)
-{
-	VerifyOrReturn(context != nullptr, LOG_ERR("Invalid context for device context release handler"););
-
-	Platform::Delete(static_cast<BindingData *>(context));
-}
-
-void BindingHandler::InitInternal(intptr_t aArg)
-{
-	LOG_INF("Initialize binding Handler");
-	auto &server = Server::GetInstance();
-	if (CHIP_NO_ERROR !=
-	    BindingManager::GetInstance().Init(
-		    { &server.GetFabricTable(), server.GetCASESessionManager(), &server.GetPersistentStorage() })) {
-		LOG_ERR("BindingHandler::InitInternal failed");
-	}
-
-	BindingManager::GetInstance().RegisterBoundDeviceChangedHandler(DeviceChangedHandler);
-	BindingManager::GetInstance().RegisterBoundDeviceContextReleaseHandler(DeviceContextReleaseHandler);
-	BindingHandler::GetInstance().PrintBindingTable();
-}
-
-bool BindingHandler::IsGroupBound()
-{
-	BindingTable &bindingTable = BindingTable::GetInstance();
-
-	for (auto &entry : bindingTable) {
-		if (EMBER_MULTICAST_BINDING == entry.type) {
-			return true;
-		}
-	}
-	return false;
-}
-
-void BindingHandler::PrintBindingTable()
-{
-	BindingTable &bindingTable = BindingTable::GetInstance();
-
-	LOG_INF("Binding Table size: [%d]:", bindingTable.Size());
-	uint8_t i = 0;
-	for (auto &entry : bindingTable) {
-		switch (entry.type) {
-		case EMBER_UNICAST_BINDING:
-			LOG_INF("[%d] UNICAST:", i++);
-			LOG_INF("\t\t+ Fabric: %d\n \
-            \t+ LocalEndpoint %d \n \
-            \t+ ClusterId %d \n \
-            \t+ RemoteEndpointId %d \n \
-            \t+ NodeId %d",
-				(int)entry.fabricIndex, (int)entry.local, (int)entry.clusterId.Value(),
-				(int)entry.remote, (int)entry.nodeId);
-			break;
-		case EMBER_MULTICAST_BINDING:
-			LOG_INF("[%d] GROUP:", i++);
-			LOG_INF("\t\t+ Fabric: %d\n \
-            \t+ LocalEndpoint %d \n \
-            \t+ RemoteEndpointId %d \n \
-            \t+ GroupId %d",
-				(int)entry.fabricIndex, (int)entry.local, (int)entry.remote, (int)entry.groupId);
-			break;
-		case EMBER_UNUSED_BINDING:
-			LOG_INF("[%d] UNUSED", i++);
-			break;
-		default:
-			break;
-		}
-	}
-}
-
-void BindingHandler::DeviceWorkerHandler(intptr_t aContext)
-{
-	VerifyOrReturn(aContext != 0, LOG_ERR("Invalid context data"));
-
-	BindingData *data = reinterpret_cast<BindingData *>(aContext);
-	LOG_INF("Notify Bounded Cluster | endpoint: %d cluster: %d", data->EndpointId, data->ClusterId);
-	BindingManager::GetInstance().NotifyBoundClusterChanged(data->EndpointId, data->ClusterId,
-								static_cast<void *>(data));
-}
diff --git a/samples/matter/common/src/bridge/binding_handler.h b/samples/matter/common/src/bridge/binding_handler.h
deleted file mode 100644
index e05a94757a71..000000000000
--- a/samples/matter/common/src/bridge/binding_handler.h
+++ /dev/null
@@ -1,49 +0,0 @@
-/*
- * Copyright (c) 2022 Nordic Semiconductor ASA
- *
- * SPDX-License-Identifier: LicenseRef-Nordic-5-Clause
- */
-#pragma once
-
-#include <app-common/zap-generated/ids/Clusters.h>
-#include <app-common/zap-generated/ids/Commands.h>
-#include <app/CommandSender.h>
-#include <app/clusters/bindings/BindingManager.h>
-#include <controller/InvokeInteraction.h>
-#include <platform/CHIPDeviceLayer.h>
-
-#include <functional>
-
-class BindingHandler {
-public:
-	using InvokeCommand = void (*)(chip::CommandId aCommandId, const EmberBindingTableEntry &aBinding,
-						 chip::OperationalDeviceProxy *aDevice, void *aContext);
-
-	struct BindingData {
-		chip::EndpointId EndpointId;
-		chip::CommandId CommandId;
-		chip::ClusterId ClusterId;
-		InvokeCommand InvokeCommandFunc;
-		uint8_t Value;
-		bool IsGroup{ false };
-		bool CaseSessionRecovered{ false };
-	};
-
-	void Init();
-	void PrintBindingTable();
-	bool IsGroupBound();
-
-	static void DeviceWorkerHandler(intptr_t);
-	static void OnInvokeCommandFailure(BindingData &aBindingData, CHIP_ERROR aError);
-
-	static BindingHandler &GetInstance()
-	{
-		static BindingHandler sBindingHandler;
-		return sBindingHandler;
-	}
-
-private:
-	static void DeviceChangedHandler(const EmberBindingTableEntry &, chip::OperationalDeviceProxy *, void *);
-	static void DeviceContextReleaseHandler(void *context);
-	static void InitInternal(intptr_t);
-};
diff --git a/samples/matter/common/src/bridge/bridge_manager.cpp b/samples/matter/common/src/bridge/bridge_manager.cpp
index cb44feffea35..7438241b6fef 100644
--- a/samples/matter/common/src/bridge/bridge_manager.cpp
+++ b/samples/matter/common/src/bridge/bridge_manager.cpp
@@ -6,7 +6,7 @@
 
 #include "bridge_manager.h"
 
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 
 #include <app-common/zap-generated/ids/Clusters.h>
 #include <app/reporting/reporting.h>
@@ -41,7 +41,7 @@ CHIP_ERROR BridgeManager::Init(LoadStoredBridgedDevicesCallback loadStoredBridge
 	emberAfEndpointEnableDisable(emberAfEndpointFromIndex(static_cast<uint16_t>(emberAfFixedEndpointCount() - 1)),
 				     false);
 
-	BindingHandler::GetInstance().Init();
+	BindingHandler::Init();
 
 	/* Invoke the callback to load stored devices in a proper moment. */
 	CHIP_ERROR err = loadStoredBridgedDevicesCb();
@@ -425,8 +425,7 @@ void BridgeManager::HandleCommand(BridgedDeviceDataProvider &dataProvider, Clust
 		}
 	}
 
-	DeviceLayer::PlatformMgr().ScheduleWork(BindingHandler::DeviceWorkerHandler,
-						reinterpret_cast<intptr_t>(bindingData));
+	BindingHandler::RunBoundClusterAction(bindingData);
 }
 
 BridgedDeviceDataProvider *BridgeManager::GetProvider(EndpointId endpoint, uint16_t &deviceType)
diff --git a/samples/matter/common/src/bridge/bridge_manager.h b/samples/matter/common/src/bridge/bridge_manager.h
index 321f6dcaf921..224efdffc5b6 100644
--- a/samples/matter/common/src/bridge/bridge_manager.h
+++ b/samples/matter/common/src/bridge/bridge_manager.h
@@ -9,7 +9,7 @@
 #include "bridge_util.h"
 #include "bridged_device_data_provider.h"
 #include "matter_bridged_device.h"
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 
 class BridgeManager {
 public:
diff --git a/samples/matter/common/src/bridge/bridge_storage_manager.h b/samples/matter/common/src/bridge/bridge_storage_manager.h
index 18fcb027810b..189c032eed63 100644
--- a/samples/matter/common/src/bridge/bridge_storage_manager.h
+++ b/samples/matter/common/src/bridge/bridge_storage_manager.h
@@ -7,7 +7,7 @@
 #pragma once
 
 #include "matter_bridged_device.h"
-#include "persistent_storage_util.h"
+#include "ps_storage/persistent_storage_util.h"
 
 #ifdef CONFIG_BRIDGED_DEVICE_BT
 #include <zephyr/bluetooth/addr.h>
diff --git a/samples/matter/common/src/bridge/bridged_device_data_provider.h b/samples/matter/common/src/bridge/bridged_device_data_provider.h
index 55fd6dbddc65..f7f637560f58 100644
--- a/samples/matter/common/src/bridge/bridged_device_data_provider.h
+++ b/samples/matter/common/src/bridge/bridged_device_data_provider.h
@@ -9,7 +9,7 @@
 #include <app-common/zap-generated/ids/Attributes.h>
 #include <app-common/zap-generated/ids/Clusters.h>
 #include <app/util/attribute-storage.h>
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 
 class BridgedDeviceDataProvider {
 public:
diff --git a/samples/matter/common/src/bt_nus_service.cpp b/samples/matter/common/src/bt_nus/bt_nus_service.cpp
similarity index 100%
rename from samples/matter/common/src/bt_nus_service.cpp
rename to samples/matter/common/src/bt_nus/bt_nus_service.cpp
diff --git a/samples/matter/common/src/bt_nus_service.h b/samples/matter/common/src/bt_nus/bt_nus_service.h
similarity index 100%
rename from samples/matter/common/src/bt_nus_service.h
rename to samples/matter/common/src/bt_nus/bt_nus_service.h
diff --git a/samples/matter/common/src/ota_image_processor_base_impl.h b/samples/matter/common/src/dfu/ota/ota_image_processor_base_impl.h
similarity index 100%
rename from samples/matter/common/src/ota_image_processor_base_impl.h
rename to samples/matter/common/src/dfu/ota/ota_image_processor_base_impl.h
diff --git a/samples/matter/common/src/ota_util.cpp b/samples/matter/common/src/dfu/ota/ota_util.cpp
similarity index 100%
rename from samples/matter/common/src/ota_util.cpp
rename to samples/matter/common/src/dfu/ota/ota_util.cpp
diff --git a/samples/matter/common/src/ota_util.h b/samples/matter/common/src/dfu/ota/ota_util.h
similarity index 100%
rename from samples/matter/common/src/ota_util.h
rename to samples/matter/common/src/dfu/ota/ota_util.h
diff --git a/samples/matter/common/src/dfu_over_smp.cpp b/samples/matter/common/src/dfu/smp/dfu_over_smp.cpp
similarity index 99%
rename from samples/matter/common/src/dfu_over_smp.cpp
rename to samples/matter/common/src/dfu/smp/dfu_over_smp.cpp
index d275871233e1..3174a64dd8f9 100644
--- a/samples/matter/common/src/dfu_over_smp.cpp
+++ b/samples/matter/common/src/dfu/smp/dfu_over_smp.cpp
@@ -10,7 +10,7 @@
 #error "DFUOverSMP requires MCUMGR module configs enabled"
 #endif
 
-#include "ota_util.h"
+#include "dfu/ota/ota_util.h"
 
 #include <platform/CHIPDeviceLayer.h>
 
diff --git a/samples/matter/common/src/dfu_over_smp.h b/samples/matter/common/src/dfu/smp/dfu_over_smp.h
similarity index 100%
rename from samples/matter/common/src/dfu_over_smp.h
rename to samples/matter/common/src/dfu/smp/dfu_over_smp.h
diff --git a/samples/matter/common/src/matter_init.cpp b/samples/matter/common/src/init/matter_init.cpp
similarity index 99%
rename from samples/matter/common/src/matter_init.cpp
rename to samples/matter/common/src/init/matter_init.cpp
index 471a8848bdfd..18cd3ae1626a 100644
--- a/samples/matter/common/src/matter_init.cpp
+++ b/samples/matter/common/src/init/matter_init.cpp
@@ -9,11 +9,11 @@
 #include "fabric_table_delegate.h"
 
 #ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
+#include "dfu/ota/ota_util.h"
 #endif
 
 #ifdef CONFIG_MCUMGR_TRANSPORT_BT
-#include "dfu_over_smp.h"
+#include "dfu/smp/dfu_over_smp.h"
 #endif
 
 #include <app/clusters/network-commissioning/network-commissioning.h>
diff --git a/samples/matter/common/src/matter_init.h b/samples/matter/common/src/init/matter_init.h
similarity index 100%
rename from samples/matter/common/src/matter_init.h
rename to samples/matter/common/src/init/matter_init.h
diff --git a/samples/matter/common/src/led_util.h b/samples/matter/common/src/led/led_util.h
similarity index 100%
rename from samples/matter/common/src/led_util.h
rename to samples/matter/common/src/led/led_util.h
diff --git a/samples/matter/common/src/led_widget.cpp b/samples/matter/common/src/led/led_widget.cpp
similarity index 100%
rename from samples/matter/common/src/led_widget.cpp
rename to samples/matter/common/src/led/led_widget.cpp
diff --git a/samples/matter/common/src/led_widget.h b/samples/matter/common/src/led/led_widget.h
similarity index 100%
rename from samples/matter/common/src/led_widget.h
rename to samples/matter/common/src/led/led_widget.h
diff --git a/samples/matter/common/src/persistent_storage_util.cpp b/samples/matter/common/src/ps_storage/persistent_storage_util.cpp
similarity index 100%
rename from samples/matter/common/src/persistent_storage_util.cpp
rename to samples/matter/common/src/ps_storage/persistent_storage_util.cpp
diff --git a/samples/matter/common/src/persistent_storage_util.h b/samples/matter/common/src/ps_storage/persistent_storage_util.h
similarity index 100%
rename from samples/matter/common/src/persistent_storage_util.h
rename to samples/matter/common/src/ps_storage/persistent_storage_util.h
diff --git a/samples/matter/common/src/pwm_device.cpp b/samples/matter/common/src/pwm/pwm_device.cpp
similarity index 100%
rename from samples/matter/common/src/pwm_device.cpp
rename to samples/matter/common/src/pwm/pwm_device.cpp
diff --git a/samples/matter/common/src/pwm_device.h b/samples/matter/common/src/pwm/pwm_device.h
similarity index 100%
rename from samples/matter/common/src/pwm_device.h
rename to samples/matter/common/src/pwm/pwm_device.h
diff --git a/samples/matter/common/src/task_executor.cpp b/samples/matter/common/src/tasks/task_executor.cpp
similarity index 100%
rename from samples/matter/common/src/task_executor.cpp
rename to samples/matter/common/src/tasks/task_executor.cpp
diff --git a/samples/matter/common/src/task_executor.h b/samples/matter/common/src/tasks/task_executor.h
similarity index 100%
rename from samples/matter/common/src/task_executor.h
rename to samples/matter/common/src/tasks/task_executor.h
diff --git a/samples/matter/light_bulb/CMakeLists.txt b/samples/matter/light_bulb/CMakeLists.txt
index 7f338ba638a1..87641ff1ee30 100644
--- a/samples/matter/light_bulb/CMakeLists.txt
+++ b/samples/matter/light_bulb/CMakeLists.txt
@@ -47,20 +47,20 @@ target_sources(app PRIVATE
     src/zcl_callbacks.cpp
     src/zap-generated/IMClusterCommandHandler.cpp
     src/zap-generated/callback-stub.cpp
-    ${COMMON_ROOT}/src/led_widget.cpp
-    ${COMMON_ROOT}/src/pwm_device.cpp
-    ${COMMON_ROOT}/src/task_executor.cpp
-    ${COMMON_ROOT}/src/board.cpp
-    ${COMMON_ROOT}/src/matter_init.cpp
+    ${COMMON_ROOT}/src/led/led_widget.cpp
+    ${COMMON_ROOT}/src/pwm/pwm_device.cpp
+    ${COMMON_ROOT}/src/tasks/task_executor.cpp
+    ${COMMON_ROOT}/src/board/board.cpp
+    ${COMMON_ROOT}/src/init/matter_init.cpp
 )
 
 if(CONFIG_CHIP_OTA_REQUESTOR OR CONFIG_MCUMGR_TRANSPORT_BT)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/ota_util.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/ota/ota_util.cpp)
 endif()
 
 if(CONFIG_MCUMGR_TRANSPORT_BT)
     zephyr_library_link_libraries(MCUBOOT_BOOTUTIL)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu_over_smp.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/smp/dfu_over_smp.cpp)
 endif()
 
 chip_configure_data_model(app
diff --git a/samples/matter/light_bulb/src/app_task.cpp b/samples/matter/light_bulb/src/app_task.cpp
index e904bda30094..547af13b63e6 100644
--- a/samples/matter/light_bulb/src/app_task.cpp
+++ b/samples/matter/light_bulb/src/app_task.cpp
@@ -6,9 +6,17 @@
 
 #include "app_task.h"
 
-#include "matter_init.h"
-#include "pwm_device.h"
-#include "task_executor.h"
+#ifdef CONFIG_AWS_IOT_INTEGRATION
+#include "aws_iot_integration.h"
+#endif
+
+#include "init/matter_init.h"
+#include "pwm/pwm_device.h"
+#include "tasks/task_executor.h"
+
+#ifdef CONFIG_CHIP_OTA_REQUESTOR
+#include "dfu/ota/ota_util.h"
+#endif
 
 #include <app-common/zap-generated/attributes/Accessors.h>
 #include <app/DeferredAttributePersistenceProvider.h>
@@ -16,14 +24,6 @@
 #include <app/server/OnboardingCodesUtil.h>
 #include <app/server/Server.h>
 
-#ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
-#endif
-
-#ifdef CONFIG_AWS_IOT_INTEGRATION
-#include "aws_iot_integration.h"
-#endif
-
 #include <zephyr/logging/log.h>
 
 LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
@@ -285,11 +285,11 @@ void AppTask::UpdateClusterState()
 CHIP_ERROR AppTask::Init()
 {
 	/* Initialize Matter stack */
-	ReturnErrorOnFailure(
-		Nordic::Matter::PrepareServer(MatterEventHandler, Nordic::Matter::InitData{ .mPostServerInitClbk = [] {
-						   app::SetAttributePersistenceProvider(&gDeferredAttributePersister);
-						   return CHIP_NO_ERROR;
-					   } }));
+	ReturnErrorOnFailure(Nordic::Matter::PrepareServer(
+		MatterEventHandler, Nordic::Matter::InitData{ .mPostServerInitClbk = [] {
+			app::SetAttributePersistenceProvider(&gDeferredAttributePersister);
+			return CHIP_NO_ERROR;
+		} }));
 
 	if (!GetBoard().Init(ButtonEventHandler)) {
 		LOG_ERR("User interface initialization failed.");
diff --git a/samples/matter/light_bulb/src/app_task.h b/samples/matter/light_bulb/src/app_task.h
index 9965f366fe42..4d2c3f5a0895 100644
--- a/samples/matter/light_bulb/src/app_task.h
+++ b/samples/matter/light_bulb/src/app_task.h
@@ -6,8 +6,8 @@
 
 #pragma once
 
-#include "board.h"
-#include "pwm_device.h"
+#include "board/board.h"
+#include "pwm/pwm_device.h"
 
 #include <platform/CHIPDeviceLayer.h>
 
diff --git a/samples/matter/light_switch/CMakeLists.txt b/samples/matter/light_switch/CMakeLists.txt
index fd5e8522072e..381c3477c12f 100644
--- a/samples/matter/light_switch/CMakeLists.txt
+++ b/samples/matter/light_switch/CMakeLists.txt
@@ -46,20 +46,20 @@ target_sources(app PRIVATE
     src/shell_commands.cpp
     src/zap-generated/IMClusterCommandHandler.cpp
     src/zap-generated/callback-stub.cpp
-    ${COMMON_ROOT}/src/binding_handler.cpp
-    ${COMMON_ROOT}/src/led_widget.cpp
-    ${COMMON_ROOT}/src/task_executor.cpp
-    ${COMMON_ROOT}/src/board.cpp
-    ${COMMON_ROOT}/src/matter_init.cpp
+    ${COMMON_ROOT}/src/binding/binding_handler.cpp
+    ${COMMON_ROOT}/src/led/led_widget.cpp
+    ${COMMON_ROOT}/src/board/board.cpp
+    ${COMMON_ROOT}/src/tasks/task_executor.cpp
+    ${COMMON_ROOT}/src/init/matter_init.cpp
 )
 
 if(CONFIG_CHIP_OTA_REQUESTOR OR CONFIG_MCUMGR_TRANSPORT_BT)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/ota_util.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/ota/ota_util.cpp)
 endif()
 
 if(CONFIG_MCUMGR_TRANSPORT_BT)
     zephyr_library_link_libraries(MCUBOOT_BOOTUTIL)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu_over_smp.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/smp/dfu_over_smp.cpp)
 endif()
 
 chip_configure_data_model(app
diff --git a/samples/matter/light_switch/src/app_task.cpp b/samples/matter/light_switch/src/app_task.cpp
index 5fd7e65eeb7f..3acb4939e6c1 100644
--- a/samples/matter/light_switch/src/app_task.cpp
+++ b/samples/matter/light_switch/src/app_task.cpp
@@ -7,17 +7,18 @@
 #include "app_task.h"
 
 #include "light_switch.h"
-#include "matter_init.h"
-#include "task_executor.h"
 
-#include "board.h"
-#include <app/clusters/identify-server/identify-server.h>
-#include <app/server/OnboardingCodesUtil.h>
+#include "board/board.h"
+#include "init/matter_init.h"
+#include "tasks/task_executor.h"
 
 #ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
+#include "dfu/ota/ota_util.h"
 #endif
 
+#include <app/clusters/identify-server/identify-server.h>
+#include <app/server/OnboardingCodesUtil.h>
+
 #include <zephyr/logging/log.h>
 
 LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
diff --git a/samples/matter/light_switch/src/app_task.h b/samples/matter/light_switch/src/app_task.h
index 9ff2de08f305..666c500611d8 100644
--- a/samples/matter/light_switch/src/app_task.h
+++ b/samples/matter/light_switch/src/app_task.h
@@ -6,7 +6,7 @@
 
 #pragma once
 
-#include "board.h"
+#include "board/board.h"
 
 #include <platform/CHIPDeviceLayer.h>
 
diff --git a/samples/matter/light_switch/src/light_switch.cpp b/samples/matter/light_switch/src/light_switch.cpp
index a190a9047800..8396570c35b4 100644
--- a/samples/matter/light_switch/src/light_switch.cpp
+++ b/samples/matter/light_switch/src/light_switch.cpp
@@ -5,7 +5,7 @@
  */
 
 #include "light_switch.h"
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 
 #ifdef CONFIG_CHIP_LIB_SHELL
 #include "shell_commands.h"
diff --git a/samples/matter/light_switch/src/light_switch.h b/samples/matter/light_switch/src/light_switch.h
index 0fe96b08aaa9..f69d9de49634 100644
--- a/samples/matter/light_switch/src/light_switch.h
+++ b/samples/matter/light_switch/src/light_switch.h
@@ -8,7 +8,7 @@
 #include <app/util/basic-types.h>
 #include <lib/core/CHIPError.h>
 
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 
 #include <atomic>
 
diff --git a/samples/matter/light_switch/src/shell_commands.cpp b/samples/matter/light_switch/src/shell_commands.cpp
index f94a58961942..1d27215aea0c 100644
--- a/samples/matter/light_switch/src/shell_commands.cpp
+++ b/samples/matter/light_switch/src/shell_commands.cpp
@@ -5,7 +5,7 @@
  */
 
 #include "shell_commands.h"
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 #include "light_switch.h"
 
 #include <platform/CHIPDeviceLayer.h>
diff --git a/samples/matter/lock/CMakeLists.txt b/samples/matter/lock/CMakeLists.txt
index 5851305eec59..c4ab2a29d10c 100644
--- a/samples/matter/lock/CMakeLists.txt
+++ b/samples/matter/lock/CMakeLists.txt
@@ -49,23 +49,23 @@ target_sources(app PRIVATE
     src/zcl_callbacks.cpp
     src/zap-generated/callback-stub.cpp
     src/zap-generated/IMClusterCommandHandler.cpp
-    ${COMMON_ROOT}/src/led_widget.cpp
-    ${COMMON_ROOT}/src/task_executor.cpp
-    ${COMMON_ROOT}/src/board.cpp
-    ${COMMON_ROOT}/src/matter_init.cpp
+    ${COMMON_ROOT}/src/led/led_widget.cpp
+    ${COMMON_ROOT}/src/tasks/task_executor.cpp
+    ${COMMON_ROOT}/src/board/board.cpp
+    ${COMMON_ROOT}/src/init/matter_init.cpp
 )
 
 if(CONFIG_CHIP_OTA_REQUESTOR OR CONFIG_MCUMGR_TRANSPORT_BT)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/ota_util.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/ota/ota_util.cpp)
 endif()
 
 if(CONFIG_CHIP_NUS)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/bt_nus_service.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/bt_nus/bt_nus_service.cpp)
 endif()
 
 if(CONFIG_MCUMGR_TRANSPORT_BT)
     zephyr_library_link_libraries(MCUBOOT_BOOTUTIL)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu_over_smp.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/smp/dfu_over_smp.cpp)
 endif()
 
 if(CONFIG_THREAD_WIFI_SWITCHING)
diff --git a/samples/matter/lock/src/app_task.cpp b/samples/matter/lock/src/app_task.cpp
index 65a504c3825a..64917acdb1fd 100644
--- a/samples/matter/lock/src/app_task.cpp
+++ b/samples/matter/lock/src/app_task.cpp
@@ -7,13 +7,21 @@
 #include "app_task.h"
 
 #include "bolt_lock_manager.h"
-#include "task_executor.h"
+
+#ifdef CONFIG_THREAD_WIFI_SWITCHING
+#include "thread_wifi_switch.h"
+#endif
+
+#include "init/matter_init.h"
+#include "tasks/task_executor.h"
 
 #ifdef CONFIG_CHIP_NUS
-#include "bt_nus_service.h"
+#include "bt_nus/bt_nus_service.h"
 #endif
 
-#include "matter_init.h"
+#ifdef CONFIG_CHIP_OTA_REQUESTOR
+#include "dfu/ota/ota_util.h"
+#endif
 
 #include <app-common/zap-generated/attributes/Accessors.h>
 #include <app/clusters/door-lock-server/door-lock-server.h>
@@ -21,14 +29,6 @@
 #include <app/server/OnboardingCodesUtil.h>
 #include <platform/CHIPDeviceLayer.h>
 
-#ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
-#endif
-
-#ifdef CONFIG_THREAD_WIFI_SWITCHING
-#include "thread_wifi_switch.h"
-#endif
-
 #include <zephyr/logging/log.h>
 
 LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
diff --git a/samples/matter/lock/src/app_task.h b/samples/matter/lock/src/app_task.h
index 6db89ecd72fa..3546ad3a8e7a 100644
--- a/samples/matter/lock/src/app_task.h
+++ b/samples/matter/lock/src/app_task.h
@@ -6,13 +6,9 @@
 
 #pragma once
 
-#include "board.h"
+#include "board/board.h"
 #include "bolt_lock_manager.h"
-#include "led_widget.h"
-
-#ifdef CONFIG_MCUMGR_TRANSPORT_BT
-#include "dfu_over_smp.h"
-#endif
+#include "led/led_widget.h"
 
 struct k_timer;
 struct Identify;
diff --git a/samples/matter/lock/src/bolt_lock_manager.cpp b/samples/matter/lock/src/bolt_lock_manager.cpp
index 6da0a9e69590..68e8b57b6c54 100644
--- a/samples/matter/lock/src/bolt_lock_manager.cpp
+++ b/samples/matter/lock/src/bolt_lock_manager.cpp
@@ -5,7 +5,7 @@
  */
 
 #include "bolt_lock_manager.h"
-#include "task_executor.h"
+#include "tasks/task_executor.h"
 
 #include "app_task.h"
 
diff --git a/samples/matter/template/CMakeLists.txt b/samples/matter/template/CMakeLists.txt
index 07955beb301e..2baaf3325da6 100644
--- a/samples/matter/template/CMakeLists.txt
+++ b/samples/matter/template/CMakeLists.txt
@@ -42,14 +42,14 @@ target_sources(app PRIVATE
     src/main.cpp
     src/zap-generated/IMClusterCommandHandler.cpp
     src/zap-generated/callback-stub.cpp
-    ${COMMON_ROOT}/src/led_widget.cpp
-    ${COMMON_ROOT}/src/task_executor.cpp
-    ${COMMON_ROOT}/src/board.cpp
-    ${COMMON_ROOT}/src/matter_init.cpp
+    ${COMMON_ROOT}/src/led/led_widget.cpp
+    ${COMMON_ROOT}/src/tasks/task_executor.cpp
+    ${COMMON_ROOT}/src/board/board.cpp
+    ${COMMON_ROOT}/src/init/matter_init.cpp
 )
 
 if(CONFIG_CHIP_OTA_REQUESTOR)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/ota_util.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/ota/ota_util.cpp)
 endif()
 
 chip_configure_data_model(app
diff --git a/samples/matter/template/src/app_task.cpp b/samples/matter/template/src/app_task.cpp
index 225753c7f7b7..435ef2a8bae4 100644
--- a/samples/matter/template/src/app_task.cpp
+++ b/samples/matter/template/src/app_task.cpp
@@ -6,16 +6,16 @@
 
 #include "app_task.h"
 
-#include "board.h"
-#include "matter_init.h"
-#include "task_executor.h"
-
-#include <app/server/OnboardingCodesUtil.h>
+#include "board/board.h"
+#include "init/matter_init.h"
+#include "tasks/task_executor.h"
 
 #ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
+#include "dfu/ota/ota_util.h"
 #endif
 
+#include <app/server/OnboardingCodesUtil.h>
+
 #include <zephyr/logging/log.h>
 
 LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
diff --git a/samples/matter/thermostat/CMakeLists.txt b/samples/matter/thermostat/CMakeLists.txt
index 13426a51af7a..9686ac3f36f0 100644
--- a/samples/matter/thermostat/CMakeLists.txt
+++ b/samples/matter/thermostat/CMakeLists.txt
@@ -45,20 +45,20 @@ target_sources(app PRIVATE
     src/zcl_callbacks.cpp
     src/zap-generated/IMClusterCommandHandler.cpp
     src/zap-generated/callback-stub.cpp
-    ${COMMON_ROOT}/src/binding_handler.cpp
-    ${COMMON_ROOT}/src/led_widget.cpp
-    ${COMMON_ROOT}/src/task_executor.cpp
-    ${COMMON_ROOT}/src/board.cpp
-    ${COMMON_ROOT}/src/matter_init.cpp
+    ${COMMON_ROOT}/src/binding/binding_handler.cpp
+    ${COMMON_ROOT}/src/led/led_widget.cpp
+    ${COMMON_ROOT}/src/tasks/task_executor.cpp
+    ${COMMON_ROOT}/src/board/board.cpp
+    ${COMMON_ROOT}/src/init/matter_init.cpp
 )
 
 if(CONFIG_CHIP_OTA_REQUESTOR OR CONFIG_MCUMGR_TRANSPORT_BT)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/ota_util.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/ota/ota_util.cpp)
 endif()
 
 if(CONFIG_MCUMGR_TRANSPORT_BT)
     zephyr_library_link_libraries(MCUBOOT_BOOTUTIL)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu_over_smp.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/smp/dfu_over_smp.cpp)
 endif()
 
 if(CONFIG_THERMOSTAT_EXTERNAL_SENSOR)
diff --git a/samples/matter/thermostat/src/app_task.cpp b/samples/matter/thermostat/src/app_task.cpp
index d40cfeee7d57..25e0a5c7c357 100644
--- a/samples/matter/thermostat/src/app_task.cpp
+++ b/samples/matter/thermostat/src/app_task.cpp
@@ -6,20 +6,20 @@
 
 #include "app_task.h"
 
-#include "matter_init.h"
-#include "task_executor.h"
-
 #include "temp_sensor_manager.h"
 #include "temperature_manager.h"
 
-#include <app-common/zap-generated/attributes/Accessors.h>
-#include <app/clusters/identify-server/identify-server.h>
-#include <app/server/OnboardingCodesUtil.h>
+#include "init/matter_init.h"
+#include "tasks/task_executor.h"
 
 #ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
+#include "dfu/ota/ota_util.h"
 #endif
 
+#include <app-common/zap-generated/attributes/Accessors.h>
+#include <app/clusters/identify-server/identify-server.h>
+#include <app/server/OnboardingCodesUtil.h>
+
 #include <zephyr/logging/log.h>
 
 LOG_MODULE_DECLARE(app, CONFIG_MATTER_LOG_LEVEL);
diff --git a/samples/matter/thermostat/src/app_task.h b/samples/matter/thermostat/src/app_task.h
index 3cde5bd12daf..bfc216d3503a 100644
--- a/samples/matter/thermostat/src/app_task.h
+++ b/samples/matter/thermostat/src/app_task.h
@@ -6,7 +6,7 @@
 
 #pragma once
 
-#include "board.h"
+#include "board/board.h"
 
 #include <platform/CHIPDeviceLayer.h>
 
diff --git a/samples/matter/thermostat/src/temp_sensor_manager.cpp b/samples/matter/thermostat/src/temp_sensor_manager.cpp
index 3a4f0365660d..d352119afa23 100644
--- a/samples/matter/thermostat/src/temp_sensor_manager.cpp
+++ b/samples/matter/thermostat/src/temp_sensor_manager.cpp
@@ -6,7 +6,7 @@
 
 #include "temp_sensor_manager.h"
 #include "app_task.h"
-#include "task_executor.h"
+#include "tasks/task_executor.h"
 #include "temperature_measurement/sensor.h"
 
 LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
diff --git a/samples/matter/thermostat/src/temperature_measurement/sensor.h b/samples/matter/thermostat/src/temperature_measurement/sensor.h
index 0bbf5f11900e..6d284227696a 100644
--- a/samples/matter/thermostat/src/temperature_measurement/sensor.h
+++ b/samples/matter/thermostat/src/temperature_measurement/sensor.h
@@ -4,7 +4,7 @@
  * SPDX-License-Identifier: LicenseRef-Nordic-5-Clause
  */
 
-#include "binding_handler.h"
+#include "binding/binding_handler.h"
 
 #include <platform/CHIPDeviceLayer.h>
 
diff --git a/samples/matter/window_covering/CMakeLists.txt b/samples/matter/window_covering/CMakeLists.txt
index 73ae16ab9a38..acf5434e24d4 100644
--- a/samples/matter/window_covering/CMakeLists.txt
+++ b/samples/matter/window_covering/CMakeLists.txt
@@ -43,20 +43,20 @@ target_sources(app PRIVATE
     src/zcl_callbacks.cpp
     src/zap-generated/IMClusterCommandHandler.cpp
     src/zap-generated/callback-stub.cpp
-    ${COMMON_ROOT}/src/led_widget.cpp
-    ${COMMON_ROOT}/src/pwm_device.cpp
-    ${COMMON_ROOT}/src/task_executor.cpp
-    ${COMMON_ROOT}/src/board.cpp
-    ${COMMON_ROOT}/src/matter_init.cpp
+    ${COMMON_ROOT}/src/led/led_widget.cpp
+    ${COMMON_ROOT}/src/pwm/pwm_device.cpp
+    ${COMMON_ROOT}/src/tasks/task_executor.cpp
+    ${COMMON_ROOT}/src/board/board.cpp
+    ${COMMON_ROOT}/src/init/matter_init.cpp
 )
 
 if(CONFIG_CHIP_OTA_REQUESTOR OR CONFIG_MCUMGR_TRANSPORT_BT)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/ota_util.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/ota/ota_util.cpp)
 endif()
 
 if(CONFIG_MCUMGR_TRANSPORT_BT)
     zephyr_library_link_libraries(MCUBOOT_BOOTUTIL)
-    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu_over_smp.cpp)
+    target_sources(app PRIVATE ${COMMON_ROOT}/src/dfu/smp/dfu_over_smp.cpp)
 endif()
 
 chip_configure_data_model(app
diff --git a/samples/matter/window_covering/src/app_task.cpp b/samples/matter/window_covering/src/app_task.cpp
index 4dfb94cf98df..3f19f7d3a1c8 100644
--- a/samples/matter/window_covering/src/app_task.cpp
+++ b/samples/matter/window_covering/src/app_task.cpp
@@ -6,17 +6,18 @@
 
 #include "app_task.h"
 
-#include "matter_init.h"
-#include "task_executor.h"
 #include "window_covering.h"
 
-#include <app/clusters/identify-server/identify-server.h>
-#include <app/server/OnboardingCodesUtil.h>
+#include "init/matter_init.h"
+#include "tasks/task_executor.h"
 
 #ifdef CONFIG_CHIP_OTA_REQUESTOR
-#include "ota_util.h"
+#include "dfu/ota/ota_util.h"
 #endif
 
+#include <app/clusters/identify-server/identify-server.h>
+#include <app/server/OnboardingCodesUtil.h>
+
 #include <zephyr/logging/log.h>
 
 LOG_MODULE_DECLARE(app, CONFIG_CHIP_APP_LOG_LEVEL);
diff --git a/samples/matter/window_covering/src/app_task.h b/samples/matter/window_covering/src/app_task.h
index 49982472819d..4e781af1e658 100644
--- a/samples/matter/window_covering/src/app_task.h
+++ b/samples/matter/window_covering/src/app_task.h
@@ -6,9 +6,10 @@
 
 #pragma once
 
-#include "led_widget.h"
 #include "window_covering.h"
 
+#include "led/led_widget.h"
+
 #include <platform/CHIPDeviceLayer.h>
 
 struct Identify;
diff --git a/samples/matter/window_covering/src/window_covering.cpp b/samples/matter/window_covering/src/window_covering.cpp
index 7b07248346ed..f1d2f3eb70ae 100644
--- a/samples/matter/window_covering/src/window_covering.cpp
+++ b/samples/matter/window_covering/src/window_covering.cpp
@@ -5,7 +5,7 @@
  */
 
 #include "window_covering.h"
-#include "pwm_device.h"
+#include "pwm/pwm_device.h"
 
 #include <dk_buttons_and_leds.h>
 
diff --git a/samples/matter/window_covering/src/window_covering.h b/samples/matter/window_covering/src/window_covering.h
index 1d5cf2fc7f82..751fe5e51e71 100644
--- a/samples/matter/window_covering/src/window_covering.h
+++ b/samples/matter/window_covering/src/window_covering.h
@@ -6,8 +6,8 @@
 
 #pragma once
 
-#include "pwm_device.h"
-#include "board.h"
+#include "pwm/pwm_device.h"
+#include "board/board.h"
 
 #include <app/clusters/window-covering-server/window-covering-server.h>