Hi: this is to neglect the normal strains in the directions perpendicular to the loading, or in other words, to convert the structural elements in one dimensional.
If Poisson's ratio is assigned zero for structural elements in PLAXIS analyses, then no normal strains will develop and hence will not influence the response of soil in contact with that structural element. With this, only the response of soil in contact with structural element can be studied.
Some geotechnical study needs to study only the effect of geometry [e.g. Soil-Structure-Interaction]; in that case to avoid small contribution due to lateral bulging of structural elements can be avoided by assigning a very small value of Poisson's ratio.