<SEC-DOCUMENT>0001707925-19-000073.txt : 20191107
<SEC-HEADER>0001707925-19-000073.hdr.sgml : 20191107
<ACCEPTANCE-DATETIME>20191107154934
ACCESSION NUMBER:		0001707925-19-000073
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20191101
FILED AS OF DATE:		20191107
DATE AS OF CHANGE:		20191107

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Opfermann Andreas
		CENTRAL INDEX KEY:			0001793274

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38730
		FILM NUMBER:		191200116

	MAIL ADDRESS:	
		STREET 1:		C/O LINDE
		STREET 2:		THE PRIESTLEY CENTRE, 10 PRIESTLEY ROAD
		CITY:			GUILDFORD, SURREY
		STATE:			X0
		ZIP:			GU2 7XY

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>2019-11-01</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001793274</rptOwnerCik>
            <rptOwnerName>Opfermann Andreas</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>Executive VP, Americas</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Ordinary Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Restricted Stock Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>75</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Restricted Stock Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>93</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Restricted Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
                <footnoteId id="F4"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F4"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F4"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>320</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>1.92</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2020-06-01</value>
            </exerciseDate>
            <expirationDate>
                <value>2021-06-01</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>457</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>1.92</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2021-06-07</value>
            </exerciseDate>
            <expirationDate>
                <value>2022-06-07</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>387</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>176.63</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <value>2029-03-20</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>3600</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Restricted Stock Units (&quot;RSUs&quot;) and stock options have been granted pursuant to the Business Combination Agreement among Praxair, Inc., Linde AG, Linde plc and certain of their affiliates, dated June 1, 2017, as amended (the &quot;BCA&quot;). The RSUs and stock options replace certain previously granted equity awards granted by Linde AG that were terminated in connection with the closing of the Business Combination of Praxair, Inc. and Linde AG that occurred on October 31, 2018. A more detailed explanation of these RSU and stock option replacement awards is discussed in the Linde plc Registration Statement on Form S-4 (Amendment No. 4) filed with the SEC on August 11, 2017 under the section titled &quot;The Business Combination - Interests of Directors, Board Members and Executive Officers in the Business Combination - Linde AG - Treatment of Equity Awards&quot; on pages 183-187.</footnote>
        <footnote id="F2">Restricted Stock Units that will vest in full and payout on or about June 1, 2020 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 or about June 7, 2021in Linde plc Ordinary Shares on a one-for-one basis.</footnote>
        <footnote id="F4">Restricted Stock Units that will vest in full and payout on or about March 20, 2022 in Linde plc Ordinary Shaes on a one-for-one basis.</footnote>
        <footnote id="F5">This option vests over three years in three consecutive equal annual installments beginning on March 20,2020.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Anthony M. Pepper, Attorney-in-Fact</signatureName>
        <signatureDate>2018-11-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>opfermann.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
<HTML><BODY><PRE>                                   LINDE PLC

                          POWER OF ATTORNEY - OFFICER



      I, Andreas Opfermann, an officer of Linde plc (the "Company"), hereby

authorize and designate each of Guillermo Bichara, Anthony M. Pepper and Christoph

Hammerl 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/ Andreas Opfermann

                                                 -------------------------------

                                                 Name: Andreas Opfermann

                                                 Date: 11/01/2019

</PRE></BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
