# EDGAR Filing Document

**Accession Number:** 0001707925
**File Stem:** 0001193125-23-040266
**Filing Date:** 2023-2
**Character Count:** 36044
**Document Hash:** 9b6ffbe3ba4393563bbaa95eaafdd2cb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-040266.hdr.sgml**: 20230215

**ACCESSION NUMBER**: 0001193125-23-040266

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20230215

**DATE AS OF CHANGE**: 20230215

**EFFECTIVENESS DATE**: 20230215

**FILER**: 

**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

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-269809
- **FILM NUMBER:** 23635931

**BUSINESS ADDRESS:**
- **STREET 1:** FORGE, 43 CHURCH STREET WEST
- **CITY:** WOKING SURREY
- **STATE:** X0
- **ZIP:** GU216HT
- **BUSINESS PHONE:** 00441483242200

**MAIL ADDRESS:**
- **STREET 1:** FORGE, 43 CHURCH STREET WEST
- **CITY:** WOKING SURREY
- **STATE:** X0
- **ZIP:** GU216HT

**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

**As filed with the Securities and Exchange Commission on February 15, 2023** 

**Registration No. 333-** 

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**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

------

**Form S-8** 

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933***

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## Linde plc
**(Exact name of registrant as specified in its charter)** 

------

---

| | |
|:---|:---|
| **Ireland** | **98-1448883** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification Number)** |

---

---

| | |
|:---|:---|
| **10 Riverview Dr.**<br> **Danbury, Connecticut**<br> **United States 06810** | **Forge**<br> **43 Church Street West**<br> **Woking, Surrey GU21 6HT**<br> **United Kingdom** |

---

**+44 1483 242200** 

**(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)** 

**2021 Linde plc Long Term Incentive Plan** 

**(Full Title of Plan)** 

**Guillermo Bichara** 

**Executive Vice President and Chief Legal Officer** 

**Linde plc** 

**43 Church Street West** 

**Woking, Surrey GU21 6HT** 

**United Kingdom** 

**+44 1483 242200** 

**(Name, address, and telephone number, including area code, of agent for service)** 

------

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," and "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Securities Exchange Act of 1934, as amended:

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**EXPLANATORY NOTE** 

This registration statement on Form S-8 (this "Registration Statement") is being filed by Linde plc (the "Registrant"), relating to 9,000,000 ordinary shares, nominal value €0.001 per share, of the Registrant issuable under the 2021 Linde plc Long Term Incentive Plan.

**PART I** 

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS** 

All information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, as amended (the "Securities Act") and the Note to Part I of Form S-8. The document(s) containing the information specified in Part I will be delivered to the participants in the plans covered by this Registration Statement as required by Rule 428(b) under the Securities Act. These documents and the documents incorporated herein by reference pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.** 

The following documents filed by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated by reference into, and shall be deemed to be a part of, this Registration Statement:

1. Registrant's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000162828022004180/lin-20211231.htm) for the fiscal year ended December 31, 2021, filed on February 28, 2022;

2. Registrant's Quarterly Reports on Form 10-Q for the quarterly periods ended March 31, June 30 and September 30, 2022, filed on [May 2](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000162828022011722/lin-20220331.htm), [July 28](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000162828022019683/lin-20220630.htm) and [October 27, 2022](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000162828022027183/lin-20220930.htm), respectively;

3. Registrant's Current Reports on Form 8-K, filed on [March 31](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000119312522092092/d259909d8k.htm), [July 29](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000165495422010261/lin_8k.htm), [December 5](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000119312522298137/d418436d8k.htm), [December 8, 2022](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000119312522301076/d418436d8k.htm), [January 23, 2023](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000119312523012820/d438647d8k.htm) and [January 24, 2023](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000119312523013874/d440252d8k.htm), respectively; and

4. The description of the Company's ordinary shares, nominal value €0.001 per share, [Exhibit 4.01](http://www.sec.gov/Archives/edgar/data/1707925/000170792520000015/lindeplc-20191231ex401.htm) to the Company's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1707925/000170792520000015/lin201910-k.htm) for the year ended December 31, 2019, File No. 1-38730, including any amendments or reports filed for the purposes of updating such description.

All documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, after the date of this Registration Statement, but prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement. Each document incorporated or deemed incorporated by reference into this Registration Statement shall be deemed to be a part of this Registration Statement from the date of the filing of such document with the Commission until the information contained therein is superseded or updated by any subsequently filed document which is incorporated or deemed incorporated by reference into this Registration Statement or by any document which constitutes a part of the prospectus relating to the Plan meeting the requirements of Section 10(a) of the Securities Act. Any such information so modified or superseded shall not be deemed, except as so modified or superseded, to constitute part of this Registration Statement.

**Item 4. Description of Securities.** 

Not applicable.

------

**Item 5. Interests of Named Experts and Counsel.** 

Not applicable.

**Item 6. Indemnification of Directors and Officers.** 

Linde plc is incorporated under the laws of Ireland.

Under Irish law, a company may not exempt or indemnify its directors from liability for negligence or a breach of duty. However, where a breach of duty has been established, directors may be statutorily exempted by an Irish court from personal liability for negligence or breach of duty if, among other things, the court determines that they have acted honestly and reasonably, and that they may fairly be excused as a result.

The Irish Companies Act permits a company to pay the costs or discharge the liability of a director or the secretary only where judgment is given in his/her favor in any civil or criminal action in respect of such costs or liability, or where an Irish court grants relief because the director or secretary acted honestly and reasonably and ought fairly to be excused. This restriction does not apply to executives who are not directors or the secretary. Any obligation of an Irish company that purports to indemnify a director or secretary of an Irish company over and above this will be void under Irish law, whether contained in its articles of association or any contract between the director or secretary and the company.

In addition, Linde plc's Constitution provides, so far as is permitted under the Irish Companies Act, that every director and the secretary shall be entitled to be indemnified by Linde plc against all costs, charges, losses, expenses and liabilities incurred by him in the execution and discharge of his duties or in relation thereto including any liability incurred by him in defending any proceedings, civil or criminal, which relate to anything done or omitted or alleged to have been done or omitted by him as an officer or employee of Linde plc and in which judgment is given in his favor (or the proceedings are otherwise disposed of without any finding or admission of any material breach of duty on his part) or in which he is acquitted or in connection with any application under any statute for relief from liability in respect of any such act or omission in which relief is granted to him by the court.

Linde plc will also indemnify any person who was, is or is threatened to be made a party to a Proceeding (defined below) by reason of the fact that he or she is or was an "officer" as such term is defined under the Exchange Act (excluding any director or secretary), as well as with individuals serving as director, officer or some other function of any other entity, to the fullest extent permitted under Irish law, as the same exists or may hereafter be amended. Such right shall include the right to be paid by Linde plc expenses incurred in defending any such Proceeding in advance of its final disposition to the maximum extent permitted under Irish law, as the same exists or may hereafter be amended; *provided* that to the extent required by law, such payment of expenses in advance of the final disposition of the Proceeding shall be made only upon receipt of an undertaking by the person to repay all amounts advanced if it should be ultimately determined that the officer or other covered person is not entitled to be indemnified under this article or otherwise. "Proceeding" means any threatened, pending or completed action, suit, claim or proceeding, whether civil, criminal, administrative, arbitrative or investigative, any appeal in such an action, suit, claim or proceeding, and any inquiry or investigation that could lead to such an action, suit, claim or proceeding.

The directors and officers of Linde plc and the other registrants are covered by insurance policies indemnifying against certain liabilities, including certain liabilities arising under the Securities Act, which might be incurred by them in such capacities and against which they may not be indemnified by us.

In addition, Linde Inc. (formerly, Praxair, Inc.), a subsidiary of Linde plc, has entered into indemnification agreements with each of Linde plc's directors that provide for indemnification in respect of liabilities incurred by them while acting in their capacities as directors of Linde plc in accordance with customary standards.

**Item 7. Exemption From Registration Claimed.** 

Not applicable.

------

**Item 8. Exhibits.** 

The following exhibits are filed herewith as part of this Registration Statement.

**Exhibit Index** 

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 | [Amended and Restated Memorandum and Articles of Association of Linde plc (incorporated by reference to Exhibit 3.1 to Registrant's Current Report on Form 8-K filed with the SEC on October 31, 2018, File No. 333-218485).](http://www.sec.gov/Archives/edgar/data/1707925/000119312518313073/d643979dex31.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1 | [2021 Linde plc Long Term Incentive Plan (incorporated by reference to Exhibit 10.01 to Registrant's Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, File No. 1-38730).](http://www.sec.gov/Archives/edgar/data/1707925/000162828021015013/lin-q2202110qex1001.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 | [Opinion of Arthur Cox LLP.](d449591dex51.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;23.1 | [Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm.](d449591dex231.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;23.4 | [Consent of Arthur Cox (Included as part of its opinion filed as Exhibit 5.1).](d449591dex51.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;24.1 | [Power of Attorney (Included on the signature pages to this Registration Statement).](d449591ds8.htm#sig) |
| 107 | [Filing Fee Table](d449591dexfilingfees.htm) |

---

**Item 9. Undertakings.** 

(a) The undersigned Registrant hereby undertakes:

(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Filing Fee" exhibit in this effective Registration Statement; and

(iii) To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;

provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

------

(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

\* \* \*

(h) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Danbury, Connecticut on this 15<sup>th</sup> day of February, 2023.

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| | | |
|:---|:---|:---|
| **LINDE PLC** | **LINDE PLC** | **LINDE PLC** |
| By: | /s/ Guillermo Bichara | /s/ Guillermo Bichara |
|  | Name: | Guillermo Bichara |
|  | Title: | General Counsel |

---

**AUTHORIZED REPRESENTATIVE IN THE UNITED STATES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this Registration Statement to be signed by the following duly authorized representative in the United States:

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| | |
|:---|:---|
| /s/ Guillermo Bichara | /s/ Guillermo Bichara |
| Name: | Guillermo Bichara |
| Title: | General Counsel |

---

**POWER OF ATTORNEY** 

Each of the undersigned officers and directors of the Registrant, a public limited liability company organized and existing under the laws of Ireland, hereby constitutes and appoints, Mr. Matthew J. White and Mr. Guillermo Bichara and each of them, as his or her true and lawful attorney-in-fact and agent, severally, with full power of substitution and resubstitution, in his or her name and on his or her behalf, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto and all documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power of authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, thereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes, may lawfully do or cause to be done.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities below on this this 15th day of February, 2023.

---

| | |
|:---|:---|
| Signature | Title |
| /s/ Sanjiv Lamba<br> Sanjiv Lamba | Director and Chief Executive Officer |
|  | (Principal Executive Officer) |
| /s/ Matthew J. White<br> Matthew J. White | Chief Financial Officer |
|  | (Principal Financial Officer) |

---

------

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| | |
|:---|:---|
| /s/ Kelcey E. Hoyt<br> Kelcey E. Hoyt | Controller |
|  | (Principal Accounting Officer) |
| /s/ Stephen F. Angel<br> Stephen F. Angel | Director and Chairman of the Board |
| /s/ Dr. Thomas Enders<br> Dr. Thomas Enders | Director |
| /s/ Joe Kaser<br> Joe Kaser | Director |
| /s/ Dr. Victoria Ossadnik<br> Dr. Victoria Ossadnik | Director |
| /s/ Prof. DDr. Ann-Kristin Achleitner<br> Prof. DDr. Ann-Kristin Achleitner | Director |
| /s/ Edward G. Galante<br> Edward G. Galante | Director |
| /s/ Prof. Dr. h.c. Martin Richenhagen<br> Prof. Dr. h.c. Martin Richenhagen | Director |
| /s/ Alberto Weisser<br> Alberto Weisser | Director |
| /s/ Robert L. Wood<br> Robert L. Wood | Director |

---

## Exhibit 5.1

**Exhibit 5.1** 

15 February 2023

To: Board of Directors

Linde plc

Forge,

43 Church Street West,

Woking,

Surrey,

GU21 6HT,

EnglandUnited Kingdom

---

| | |
|:---|:---|
| Re: | **Linde plc Registration Statement on Form S-8 in relation to the Plan**  |

---

Ladies and Gentlemen,

1. **Basis of Opinion** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 We are acting as Irish counsel to Linde plc, a public company limited by shares, incorporated under the laws of
Ireland, with its registered office at Ten Earlsfort Terrace, Dublin 2, D02 T380, Ireland (the "**Company** "), in connection with the filing by the Company of a registration statement on Form S-8 (the "**Registration Statement**") with the United States Securities and Exchange Commission (the "**SEC**") on or around the date hereof under the Securities Act of 1933, as amended (the "**Securities Act** "),
relating to the registration of ordinary shares of €0.001 each in the capital of the Company (the "**Shares**") that may be delivered pursuant to the 2021 Linde plc Long Term Incentive Plan (the "**Plan** ").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 This Opinion is confined to, given in all respects on the basis of, governed by and is to be construed in
accordance with, the laws of Ireland (meaning Ireland exclusive of Northern Ireland) in force as at the date hereof as currently applied and interpreted by the courts of Ireland. We have made no investigation of and we express no opinion as to the
laws of any other jurisdiction or the effect thereof.

------

This Opinion is also strictly confined to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the matters expressly stated herein at paragraph 2 below and is not to be read as extending by implication or
otherwise to any other matter;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Documents (as defined in the Schedule); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the searches listed at Paragraph 1.4 below.

We express no opinion, and make no representation or warranty, as to any matter of fact or in respect of any documents which may exist in relation to the Plan other than the Documents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 For the purpose of giving this Opinion, we have examined copies of the Documents sent to us by email in pdf or
other electronic format.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 For the purpose of giving this Opinion, we have caused to be made the following legal searches against the
Company on or about the date hereof (the "**Searches** "):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) on the file of the Company maintained by the Irish Registrar of Companies in Dublin for returns of allotments,
special resolutions amending the Memorandum and Articles of Association of the Company and notice of the appointment of directors and secretary of the Company and for the appointment of any receiver, examiner or liquidator;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) in the Judgments Office of the High Court of Ireland; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) in the Central Office of the High Court of Dublin for any proceedings or petitions filed.

2. **Opinion** 

Subject to the assumptions and qualifications set out in this Opinion and to any matters not disclosed to us, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 the Company is a public company limited by shares, is duly incorporated and validly existing under the laws of
Ireland and has the requisite corporate authority to issue the Shares; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 when the Shares have been issued and, if required, paid for pursuant to and in accordance with the terms and
conditions referred to or summarized in the applicable resolutions and the Plan, the Shares will be validly issued, fully paid up and non-assessable (which term means when used herein that no further sums are
required to be paid by the holders thereof in connection with the issue of such shares).

3. **Assumptions** 

For the purpose of giving this Opinion, we assume the following without any responsibility on our part if any assumption proves to have been untrue as we have not verified independently any assumption:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 that the Company will receive consideration equal to the aggregate of the nominal value and any premium
required to be paid up on the Shares issued pursuant to awards under the Plan and that such consideration will be in cash and/or otherwise provided in accordance with Irish law;

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 that the filing of the Registration Statement with the SEC has been authorized by all necessary actions under
all applicable laws other than Irish law;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 that the vesting of any awards granted under the Plan and the issue of the Shares upon vesting of such awards
(and the issue of the Shares in connection with any other awards granted under the Plan) will be conducted in accordance with the terms and the procedures described in the Plan and the applicable award agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 that the exercise of any options granted under the Plan and the issue of the Shares upon exercise of such
options (and the issue of the Shares in connection with any other awards granted under the Plan) will be conducted in accordance with the terms and the procedures described in the Plan and the applicable award or enrolment agreement, as the case may
be;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 with respect to Shares issued on or after 17 October 2023 (the date of expiry of the Company's
existing authority to issue Shares), that the Company will have renewed its authority to issue the Shares in accordance with the terms and conditions set out in the Articles of Association of the Company and the Companies Act 2014 of Ireland for the
remainder of the period that the Registration Statement will continue in effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 with respect to Shares issued on or after 25 January 2024 (the date of expiry of the Company's
existing determination of the re-allotment price of any shares which constitute treasury shares), that the Company will have determined at a general meeting in accordance with Sections 109 and/or 1078 of the
Companies Act 2014 of Ireland the re-allotment price of any Shares which constitute treasury shares;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.7 that, at the time of grant or issue by the Human Capital Committee or the Nomination and Governance Committee
of the board of directors of the Company (the "**Committees**") of any award or Share under the Plan, the Committees will have been duly constituted and remain a duly constituted committees of the board of directors of the Company
having the necessary powers and authorities to issue awards and the Shares;

*Authenticity and bona fides* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.8 the completeness and authenticity of all documents submitted to us as originals or copies of originals and (in
the case of copies) conformity to the originals of copy documents and the genuineness of all signatories, stamps and seals thereon;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.9 where incomplete Documents have been submitted to us or signature pages only have been supplied to us for the
purposes of issuing this Opinion, that the originals of such Documents correspond in all respects with the last draft of the complete Documents submitted to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.10 that the terms of the Documents will be observed and performed by the parties thereto;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.11 that the copies produced to us of minutes of meetings and/or of resolutions correctly record the proceedings at
such meetings and/or the subject matter which they purport to record and that any meetings referred to in such copies were duly convened, duly quorate and held, that those present at any such meetings were entitled to attend and vote at the meeting,
and acted bona fide throughout and that no further resolutions have been passed or other action taken which would or might alter the effectiveness thereof;

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.12 that the Memorandum and Articles of Association of the Company amended and restated on 18 January 2023 are
the current Memorandum and Articles of Association of the Company, are up to date and have not been amended or superseded and that there are no other terms governing the Shares other than those set out in the Memorandum and Articles of Association
of the Company;

*Accuracy of searches and warranties* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.13 the accuracy and completeness of the information disclosed in the searches referred to in Paragraph 1.5 above
and that such information has not since the time of such search or enquiry been altered. It should be noted that searches at the Companies Registration Office, Dublin, do not necessarily reveal whether or not a prior charge has been created or a
resolution has been passed or a petition presented or any other action taken for the winding-up of or the appointment of a receiver or an examiner to the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.14 the truth, completeness and accuracy of all representations and statements as to factual matters contained in
the Documents; and

*Commercial Benefit* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.15 that the Documents have been entered into for bona fide commercial purposes, on arm's length terms and for
the benefit of each party thereto and are in those parties' respective commercial interest and for their respective corporate benefit.

**4.** **Disclosure** 

This Opinion is addressed to you in connection with the registration of the Shares with the SEC. We hereby consent to the inclusion of this Opinion as an exhibit to the Registration Statement to be filed with the SEC. In giving this consent, we do not thereby admit that we are in a category of person whose consent is required under Section 7 of the Securities Act.

Yours faithfully,

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| |
|:---|
| /s/ Arthur Cox |
| **ARTHUR COX** |

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------

**SCHEDULE** 

**Documents** 

1. A copy of the form of the Registration Statement to be filed by the Company with the SEC;

2. A copy of the Plan;

3. The results of the Searches;

4. A copy of the Memorandum and Articles of Association of the Company;

5. A copy of the Certificate of Incorporation of the Company dated 18 April 2017;

6. A copy of the certificate from Susan Kelly, Secretary of the Company, dated 15 February 2023 in relation
to the share capital of the Company; and

7. Letter of Status from the Irish Companies Registration Office dated 15 February 2023.

## Exhibit 23.1

**Exhibit 23.1** 

<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u> 

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Linde plc of our report dated February 28, 2022 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in Linde plc's Annual Report on Form 10-K for the year ended December 31, 2021.

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| |
|:---|
| /s/ PricewaterhouseCoopers LLP |
| Stamford, CT |
| February 15, 2023 |

---

## Ex-Filing

**Exhibit 107** 

**Calculation of Filing Fee Tables** 

**FORM S-8** 

(Form Type)

**Linde plc** 

(Exact Name of Registrant as Specified in its Charter)

**Table 1: Newly Registered Securities** 

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;Security Type | Security<br> Class<br> Title | Fee<br>Calculation<br>Rule | Amount<br>Registered<sup>(1)</sup> | Proposed<br> Maximum<br> Aggregate<br> Offering Price | Fee<br> Rate | Amount of<br>Registration<br> Fee |
| &nbsp;&nbsp;&nbsp;Equity | Ordinary shares, nominal value €0.001 per share | Other | 8542835<sup>(2)</sup>$330.41 <sup>(2)</sup> | $2822638112.35 <sup>(2)</sup> | 0.00011020 | $311054.72 |
| &nbsp;&nbsp;&nbsp;Equity | Ordinary shares, nominal value €0.001 per share | Other | 457165 <sup>(3)</sup>$270.99 <sup>(3)</sup> | $123887143.40 <sup>(3)</sup> | 0.00011020 | $13652.36 |
| &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts | 9000000 | $2946525255.75 |  | $324707.08 |
| &nbsp;&nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;&nbsp;Total Fee Offsets |  |  |  | n/a |
| &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due |  |  |  | $324707.08 |

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(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this
Registration Statement also covers an indeterminate number of additional ordinary shares, nominal value €0.001 per share (the "Shares"), of Linde plc, a public limited company incorporated in Ireland (the "Registrant"), as
may be offered or issued under the 2021 Linde plc Long Term Incentive Plan (the "Plan") pursuant to this Registration Statement by reason of any stock split, stock dividends, or similar transactions or any other anti-dilutive or adjustment
provisions of the Plan.

(2) Represents Shares reserved for future issuance under the Plan. Estimated solely for the purpose of calculating
the registration fee required by Section 6(b) of the Securities Act and calculated in accordance with Rules 457(c) and 457(h) promulgated thereunder. The aggregate offering price is the average of the high and low prices of Shares as reported
on the New York Stock Exchange on February 10, 2023.

(3) Represents Shares issuable upon the exercise of outstanding options under the Plan. Estimated in accordance
with Rule 457(h) of the Securities Act solely for the purpose of calculating the registration fee. The offering price per share and the aggregate offering price are based upon the weighted-average exercise price (rounded to the nearest cent) of the
outstanding option awards under the Plan.