<SEC-DOCUMENT>0001707925-18-000027.txt : 20181031
<SEC-HEADER>0001707925-18-000027.hdr.sgml : 20181031
<ACCEPTANCE-DATETIME>20181031202342
ACCESSION NUMBER:		0001707925-18-000027
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:			GALANTE EDWARD G
		CENTRAL INDEX KEY:			0001199009

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-218485
		FILM NUMBER:		181151701

	MAIL ADDRESS:	
		STREET 1:		C/O EXXON MOBIL CORP
		STREET 2:		5959 LAS COLINAS BLVD
		CITY:			IRVING
		STATE:			TX
		ZIP:			75039-2298

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>
<?xml version="1.0"?>
<ownershipDocument>

    <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>0001199009</rptOwnerCik>
            <rptOwnerName>GALANTE EDWARD G</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>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>13229</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Restricted Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>7734.173</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Deferred Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>12134.526</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Restricted Stock Units that have fully vested but whose payout in Linde plc Ordinary Shares has been deferred by the reporting person until termination of service as a director or a specific future date.</footnote>
        <footnote id="F2">Deferred stock units acquired by reporting person under the Praxair, Inc. Director's Fees Deferral Plan and are to be settled in Linde plc Ordinary Shares upon the reporting person's retirement or termination of service.</footnote>
        <footnote id="F3">Conversion to Linde plc Ordinary Shares is on a 1-to-1 basis.</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>galante_ex24.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>

                                   LINDE PLC
                          POWER OF ATTORNEY - DIRECTOR

      I, Edward G. Galante, a director 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 a director 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 a director 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 a director 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 to the foregoing attorneys-in-fact, and shall
not be affected by my subsequent disability or incompetence.

                                                 /s/ Edward G. Galante
                                                 ------------------------
                                                 Name: Edward G. Galante
                                                 Date: 10/23/2018
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
