<SEC-DOCUMENT>0001707925-18-000018.txt : 20181031
<SEC-HEADER>0001707925-18-000018.hdr.sgml : 20181031
<ACCEPTANCE-DATETIME>20181031193854
ACCESSION NUMBER:		0001707925-18-000018
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20181031
FILED AS OF DATE:		20181031
DATE AS OF CHANGE:		20181031

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Menezes Eduardo F
		CENTRAL INDEX KEY:			0001411350

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-218485
		FILM NUMBER:		181151564

	MAIL ADDRESS:	
		STREET 1:		C/O PRAXAIR, INC.
		STREET 2:		39 OLD RIDGEBURY ROAD
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06810-5113

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINDE PLC
		CENTRAL INDEX KEY:			0001707925
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INORGANIC CHEMICALS [2810]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L2
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		THE PRIESTLEY CENTRE, 10 PRIESTLEY RD
		CITY:			GUILDFORD
		STATE:			X0
		ZIP:			GU27XY
		BUSINESS PHONE:		00441483242200

	MAIL ADDRESS:	
		STREET 1:		THE PRIESTLEY CENTRE, 10 PRIESTLEY RD
		CITY:			GUILDFORD
		STATE:			X0
		ZIP:			GU27XY

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZAMALIGHT PLC
		DATE OF NAME CHANGE:	20170622

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRAXAIR
		DATE OF NAME CHANGE:	20170614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZAMALIGHT PLC
		DATE OF NAME CHANGE:	20170530
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
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    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2018-10-31</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001707925</issuerCik>
        <issuerName>LINDE PLC</issuerName>
        <issuerTradingSymbol>LIN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001411350</rptOwnerCik>
            <rptOwnerName>Menezes Eduardo F</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O LINDE PLC</rptOwnerStreet1>
            <rptOwnerStreet2>THE PRIESTLEY CENTRE, 10 PRIESTLEY ROAD</rptOwnerStreet2>
            <rptOwnerCity>GUILDFORD, SURREY</rptOwnerCity>
            <rptOwnerState>X0</rptOwnerState>
            <rptOwnerZipCode>GU2 7XY</rptOwnerZipCode>
            <rptOwnerStateDescription>UNITED KINGDOM</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Head of Americas Gases Group</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3578.8626</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
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        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
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                    <value>59873.992</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
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        </nonDerivativeHolding>
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                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
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        </derivativeHolding>
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            <ownershipNature>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
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                <underlyingSecurityShares>
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            </underlyingSecurity>
            <ownershipNature>
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        </derivativeHolding>
        <derivativeHolding>
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                <footnoteId id="F2"/>
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            <expirationDate>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>6464</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
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                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
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            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5340</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>109.68</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2022-02-28</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>43005</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
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                    <value></value>
                </natureOfOwnership>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
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            </securityTitle>
            <conversionOrExercisePrice>
                <value>110.58</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2023-02-26</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
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                </natureOfOwnership>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
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            </securityTitle>
            <conversionOrExercisePrice>
                <value>128.80</value>
            </conversionOrExercisePrice>
            <exerciseDate>
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            </exerciseDate>
            <expirationDate>
                <value>2024-02-25</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>37305</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
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                </natureOfOwnership>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>128.38</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <value>2025-02-24</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>47375</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>102.22</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2026-02-23</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>89070</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>118.71</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <value>2027-02-28</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>71400</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
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        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>154.00</value>
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            <exerciseDate>
                <footnoteId id="F7"/>
            </exerciseDate>
            <expirationDate>
                <value>2028-02-27</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>61430</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Restricted Stock Units that will vest in full and payout on February 27, 2021 in Linde plc Ordinary Shares on a one-for-one basis.</footnote>
        <footnote id="F2">Restricted Stock Units that will vest in full and payout on February 23, 2019 in Linde plc Ordinary Shares on a one-for-one basis.</footnote>
        <footnote id="F3">Restricted Stock Units that will vest in full and payout on February 28, 2020 in Linde plc Ordinary Shares on a one-for-one basis.</footnote>
        <footnote id="F4">This option became exercisable in three (3) equal annual installments beginning on the first anniversary of the date of grant.</footnote>
        <footnote id="F5">This options vests over three years in three consecutive equal annual installments beginning on February 23, 2017.</footnote>
        <footnote id="F6">This option vests over three years in three consecutive equal annual installments beginning on February 28, 2018.</footnote>
        <footnote id="F7">This option vests over three years in three consecutive equal annual installments beginning on February 27, 2019.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Anthony M. Pepper, Attorney-in-Fact</signatureName>
        <signatureDate>2018-10-31</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>menezes.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
                                   LINDE PLC
                          POWER OF ATTORNEY - OFFICER

      I, Eduardo Menezes, an officer of Linde plc (the "Company"), hereby
authorize and designate each of Guillermo Bichara, Anthony M. Pepper, Christoph
Hammerl and Henning Asche, signing singly, as my agent and attorney-in-fact,
with full power of substitution, to:

     (1) prepare and sign on my behalf, in my capacity as an officer of the
         Company, any Form 3, Form 4 or Form 5 under Section 16 of the U.S.
         Securities Exchange Act of 1934 ("Section 16") and any amendments
         thereto, and file the same with the U.S. Securities and Exchange
         Commission and the New York Stock Exchange;

     (2) prepare and sign on my behalf, in my capacity as an officer of the
         Company, any Form 144 Notice under the U.S. Securities Act of 1933 and
         any amendments thereto and file the same with the U.S. Securities and
         Exchange Commission;

     (3) prepare and sign on my behalf, in my capacity as an officer of the
         Company, any notification of transactions by persons discharging
         managerial responsibilities pursuant to the EU Market Abuse Regulation
         (596/2014) and the European Union (Market Abuse) Regulations 2016 of
         Ireland (S.I. 349/2016) (together, the "Market Abuse Regulations") and
         file the same with the German Federal Financial Supervisory Authority
         (BaFin) and/or to the Central Bank of Ireland; and

     (4) do anything else necessary or proper in connection with the foregoing.

This power of attorney shall remain in effect as long as I am subject to Section
16 or the Market Abuse Regulations with respect to the Company, unless earlier
revoked by me in a signed writing delivered to the foregoing attorneys-in-fact,
and shall not be affected by my subsequent disability or incompetence.


                                               /s/ Eduardo Menezes
                                               ---------------------------------
                                               Name: Eduardo Menezes
                                               Date: 10/23/2018
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
