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Retirement Programs (Tables)
 12 Months Ended
Dec. 31, 2020
Retirement Benefits [Abstract]  
Schedule of Pension and OPEB Net Periodic Benefit Costs Table The components of net pension and postretirement benefits other than pension ("OPEB") costs for 2020, 2019 and 2018 are shown in the table below (2018 reflects the impact of the Linde AG merger on October 31, 2018 and the divestiture of Praxair's European industrial gases business on December 3, 2018 (see Note 2)): 
(Millions of dollars)
Year Ended December 31,
PensionsOPEB
202020192018202020192018
Amount recognized in Operating Profit
     Service cost$150 $142 $74 $2 $2 $2 
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost
     Interest cost208 261 128 5 7 5 
     Expected return on plan assets(482)(462)(219)— — — 
     Net amortization and deferral90 61 71 (4)(4)(3)
     Curtailment and termination benefits (a)— 8 — — — — 
     Settlement charges (b)6 97 14 — — — 
$(178)$(35)$(6)$1 $3 $2 
Amount recognized in Net gain on sale of businesses
    Settlement gains from divestitures (c)
— — (44)— — — 
Net periodic benefit cost (benefit)$(28)$107 $24 $3 $5 $4 
(a) In 2019, Linde recorded curtailment gains of $9 million and a charge of $17 million for termination benefits, primarily in connection with a defined benefit pension plan freeze.
(b) In the third quarter of 2020, Linde recorded a pension settlement charge of $6 million triggered by lump sum benefit payments made from a U.S. non-qualified plan.
In the first quarter of 2019, benefits of $91 million were paid related to the settlement of a U.S. non-qualified plan. Such benefits were triggered by a change in control provision and resulted in a settlement charge of $51 million. In the third and fourth quarters of 2019, Linde recorded pension settlement charges of $40 million and $6 million, respectively, related to lump sum payments made from a U.S. qualified plan. These payments were triggered by merger-related divestitures.
2018 includes the impact of a $4 million charge and a $10 million charge recorded in the third and fourth quarters, respectively. In the third quarter, a series of lump sum benefit payments made from the U.S. supplemental pension plan triggered a settlement of the related pension obligation. In the fourth quarter, a change in control provision triggered the settlement of a U.S. non-qualified plan.
(c) In connection with Praxair merger-related divestitures, primarily the European industrial gases business, certain European pension plan obligations were settled. This resulted in the recognition of associated pension benefit obligations and deferred losses in accumulated other comprehensive income (loss) within operating profit in the "Net gain on sale of businesses" line item.
Schedule of Pension and OPEB Funded Status Table
Changes in the benefit obligation and plan assets for Linde’s pension and OPEB programs, including reconciliation of the funded status of the plans to amounts recorded in the consolidated balance sheet, as of December 31, 2020 and 2019 are shown below. 
(Millions of dollars)
Year Ended December 31,
Pensions 
20202019OPEB
U.S.International U.S.International20202019
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1$2,552 $8,689 $2,508 $7,533 $192 $184 
Service cost37 113 38 104 2 2 
Interest cost68 140 81 180 5 7 
Divestitures — — (1)— — — 
Participant contributions— 18 — 20 11 8 
Plan amendment— 7 — 13 (13)— 
Actuarial loss (gain)250 893 266 1,045 (2)8 
Benefits paid(152)(320)(105)(333)(22)(20)
Plan settlement(9)(14)(235)— — — 
Plan curtailment— (1)— (9)— 2 
Foreign currency translation and other changes— 462 — 136 (1)1 
Benefit obligation, December 31$2,746 $9,987 $2,552 $8,689 $172 $192 
Accumulated benefit obligation ("ABO")$2,646 $9,830 $2,464 $8,553 
Change in Plan Assets
Fair value of plan assets, January 1$2,048 $6,888 $1,952 $6,292 $— $— 
Actual return on plan assets386 641 341 598 — — 
Company contributions25 66 — 94 — — 
Participant contributions— 18 — 20 — — 
Benefits paid from plan assets(149)(267)(244)(268)— — 
Divestitures — — (1)— — — 
Foreign currency translation and other changes— 307 — 152 — — 
Fair value of plan assets, December 31$2,310 $7,653 $2,048 $6,888 $— $— 
Funded Status, End of Year$(436)$(2,334)$(504)$(1,801)$(172)$(192)
Recorded in the Balance Sheet (Note 7)
Other long-term assets$2 $53 $— $78 $— $— 
Other current liabilities(9)(13)(6)(10)(12)(11)
Other long-term liabilities(429)(2,374)(498)(1,869)(160)(181)
Net amount recognized, December 31$(436)$(2,334)$(504)$(1,801)$(172)$(192)
Amounts recognized in accumulated other comprehensive income (loss) consist of:
Net actuarial loss (gain)$687 $1,766 $753 $1,110 $(11)$(10)
Prior service cost (credit)— 9 — 4 (15)(4)
Deferred tax benefit (Note 7)(182)(383)(190)(251)5 (5)
Amount recognized in accumulated other comprehensive income (loss) (Note 7)$505 $1,392 $563 $863 $(21)$(19)
Comparative funded status information as of December 31, 2020 and 2019 for select international pension plans is presented in the table below as the benefit obligations of these plans are considered to be significant relative to the total benefit obligation:
 United KingdomGermanyOther InternationalTotal International
(Millions of dollars)2020202020202020
Benefit obligation, December 31$6,012 $2,582 $1,393 $9,987 
Fair value of plan assets, December 315,355 1,258 1,040 7,653 
Funded Status, End of Year$(657)$(1,324)$(353)$(2,334)
 United KingdomGermanyOther InternationalTotal International
(Millions of dollars)2019201920192019
Benefit obligation, December 31$5,221 $2,180 $1,288 $8,689 
Fair value of plan assets, December 314,777 1,119 992 6,888 
Funded Status, End of Year$(444)$(1,061)$(296)$(1,801)
Schedule of Pension and OPEB Changes in Plan Assets and Benefit Obligations Recognized in AOCI Table
The changes in plan assets and benefit obligations recognized in other comprehensive income in 2020 and 2019 are as follows:
 PensionsOPEB
(Millions of dollars)2020201920202019
Current year net actuarial losses (gains)*$598 $834 $(2)$8 
Amortization of net actuarial gains (losses)(89)(59)2 3 
Plan amendment7 (4)(13)— 
Amortization of prior service credits (costs)(1)(2)2 1 
Pension settlements(6)(97)— — 
Curtailments(1)— — 2 
Foreign currency translation and other changes87 12 (1)— 
Total recognized in other comprehensive income$595 $684 $(12)$14 
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 *    Pension net actuarial losses in 2020 and 2019 are largely driven by lower discount rates across all significant pension plans. In the U.S., the benefit from the actual return on assets in both 2020 and 2019 largely offset the actuarial loss generated from a higher PBO, resulting from the low discount rate environment. For the international plans, the unfavorable impact of lower discount rates outweighed favorable plan asset experience in both years. OPEB net actuarial gains in 2020 relate to the favorable impact of liability experience and demographic assumptions, which more than outweighed the adverse impact of lower year-over-year discount rates. OPEB net actuarial losses in 2019 relate to the low interest rate environment, which was partially offset by favorable actual benefit payment experience.
Schedule of Pension Plans Where the Projected Benefit Obligation Exceeds the Fair Value of Plan Assets
The following table provides information for pension plans where the projected benefit obligation exceeds the fair value of plan assets:
(Millions of dollars)
Year Ended December 31,
Pensions
20202019
U.S.InternationalU.S.International
Projected benefit obligation ("PBO")$2,618 $8,845 $2,552 $7,810 
Fair value of plan assets$2,180 $6,282 $2,048 $5,872 
Schedule of Pension Plans Where the Accumulated Benefit Obligation Exceeds the Fair Value of Plan Assets
The following table provides information for pension plans where the accumulated benefit obligation exceeds the fair value of plan assets:
(Millions of dollars)
Year Ended December 31,
Pensions
20202019
U.S.InternationalU.S.International
Accumulated benefit obligation ("ABO")$2,518 $8,694 $2,464 $7,664 
Fair value of plan assets$2,180 $6,254 $2,048 $5,849 
Schedule of Pension and OPEB Plans Assumptions Used to Determine Benefit Obligations and the Net Benefit Cost Table
The assumptions used to determine benefit obligations are as of the respective balance sheet dates and the assumptions used to determine net benefit cost are as of the previous year-end, as shown below:
 Pensions  
 U.S.InternationalOPEB
 202020192020201920202019
Weighted average assumptions used to determine benefit obligations at December 31,
Discount rate2.40 %3.20 %1.36 %1.91 %2.39 %3.19 %
Interest crediting rate1.57 %2.19 %1.01 %1.08 %N/AN/A
Rate of increase in compensation levels 3.25 %3.25 %2.55 %2.46 %N/AN/A
Weighted average assumptions used to determine net periodic benefit cost for years ended December 31,
Discount rate 3.20 %4.20 %1.91 %2.72 %3.19 %4.16 %
Interest crediting rate2.19 %3.34 %1.08 %1.23 %N/AN/A
Rate of increase in compensation levels 3.25 %3.25 %2.46 %2.38 %N/AN/A
Expected long-term rate of return on plan assets (1)7.00 %7.27 %5.31 %5.15 %N/AN/A
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(1)    The expected long term rate of return on the U.S. and international plan assets is estimated based on the plans' investment strategy and asset allocation, historical capital market performance and, to a lesser extent, historical plan performance. For the U.S. plans, the expected rate of return of 7.00% was derived based on the target asset allocation of 40%-60% equity securities (approximately 7.7% expected return), 30%-50% fixed income securities (approximately 5.4% expected return) and 5%-15% alternative investments (approximately 6.3% expected return). For the international plans, the expected rate of return was derived based on the weighted average target asset allocation of 15%-25% equity securities (approximately 6.4% expected return), 30%-50% fixed income securities (approximately 4.8% expected return), and 30%-50% alternative investments (approximately 5% expected return). For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2020 was approximately 9.5%. For the international plan assets, the actual annualized total return for the same period was approximately 7.9%. Changes to plan asset allocations and investment strategy over this time period limit the value of historical plan performance as factor in estimating the expected long term rate of return. For 2021, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans. For 2021, the expected weighted average long-term rate of return for international plans will be 5.27%.
Schedule of OPEB Plans Assumed Healthcare Cost Trend Rates Table
 OPEB
Assumed healthcare cost trend rates20202019
Historical Praxair, Inc. plans
Healthcare cost trend assumed6.50 %7.00 %
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)5.00 %5.00 %
Year that the rate reaches the ultimate trend rate20272027
Historical Linde AG plans
Healthcare cost trend assumed 6.50 %5.49 %
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)5.00 %4.50 %
Year that the rate reaches the ultimate trend rate20272038
Schedule of Pension Plans Targeted Asset Allocation Range and Weighted-Average Asset Allocations The international pension plans are managed individually based on diversified investment portfolios, with different target asset allocations that vary for each plan. Weighted-average asset allocations at December 31, 2020 and 2019 for Linde’s U.S. and international pension plans, as well as respective asset allocation ranges by major asset category, are generally as follows: 
 U.S.International
Asset CategoryTarget 2020Target 201920202019Target 2020Target 201920202019
Equity securities40%-60%40%-60%66 %55 %15%-25%15%-25%27 %23 %
Fixed income securities30%-50%30%-50%27 %30 %30%-50%30%-50%34 %41 %
Other5%-15%5%-15%7 %15 %30%-50%30%-50%39 %36 %
Schedule of Pension Plans Assets Measured at Fair Value by Asset Category Table The following table summarizes pension assets measured at fair value by asset category at December 31, 2020 and 2019. For the twelve months ended December 31, 2020, transfers of assets of $15 million into Level 3 include insurance contract and real estate investments of $11 million and $4 million, respectively, which were reclassified as there is no active market quotation available. See Note 13 for the definition of levels within the fair value hierarchy:
 Fair Value Measurements Using  
 Level 1Level 2Level 3 **Total
(Millions of dollars)20202019202020192020201920202019
Cash and cash equivalents$524 $436 $— $— $— $— $524 $436 
Equity securities:
Global equities1,974 1,395 — — — — 1,974 1,395 
Mutual funds324 110 — 52 — — 324 162 
Fixed income securities:
Government bonds— — 1,545 1,642 — — 1,545 1,642 
Emerging market debt— — 520 459 — — 520 459 
Mutual funds123 225 12 14 — — 135 239 
Corporate bonds— — 573 401 — — 573 401 
Bank loans— — 242 210 — — 242 210 
Alternative investments:
Real estate funds— — — — 335 316 335 316 
Private debt— — — — 1,120 1,003 1,120 1,003 
Insurance contracts— — — — 11 — 11 — 
Liquid alternative— — 1,083 1,087 — — 1,083 1,087 
Other investments— — 60 33 — — 60 33 
Total plan assets at fair value,
December 31,		$2,945 $2,166 $4,035 $3,898 $1,466 $1,319 $8,446 $7,383 
Pooled funds *1,517 1,553 
Total fair value plan assets
December 31,		$9,963 $8,936 
* Pooled funds are measured using the net asset value ("NAV") as a practical expedient for fair value as permissible under the accounting standard for fair value measurements and have not been categorized in the fair value hierarchy.
Schedule of Pension Plans Changes in Fair Value of Assets Classified as Level 3 Table
** The following table summarizes changes in fair value of the pension plan assets classified as level 3 for the periods ended December 31, 2020 and 2019: 
(Millions of dollars)Insurance ContractsReal Estate FundsPrivate DebtTotal
Balance, December 31, 2018$— $298 $671 $969 
Gain/(Loss) for the period— 24 30 54 
Acquisitions— — 14 14 
Purchases— 26 304 330 
Sales— (22)(33)(55)
Transfer into/ (out of) Level 3— (10)— (10)
Foreign currency translation— — 17 17 
Balance, December 31, 2019$— $316 $1,003 $1,319 
Gain/(Loss) for the period— (10)4 (6)
Purchases— 21 137 158 
Sales— (10)(69)(79)
Transfer into / (out of) Level 311 4 — 15 
Foreign currency translation— 14 45 59 
Balance, December 31, 2020$11 $335 $1,120 $1,466 
Schedule of Pension and OPEB Estimated Future Benefit Payments, Net of Participant Contributions Table
The following table presents estimated future benefit payments, net of participant contributions: 
(Millions of dollars)Pensions 
Year Ended December 31,U.S.    InternationalOPEB    
2021$175 $360 $13 
2022146 360 12 
2023148 371 12 
2024151 380 11 
2025155 389 10 
2026-2030771 1,046 44