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Retirement Programs (Tables)
 12 Months Ended
Dec. 31, 2023
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 2023, 2022 and 2021 are shown in the table below: 
(Millions of dollars)Year Ended December 31,
202320222021
Amount recognized in Operating Profit
     Service cost$84 $127 $157 
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost
     Interest cost373 201 154 
     Expected return on plan assets(523)(518)(521)
     Net amortization and deferral(30)74 171 
     Settlement charges (a)16 6 4 
$(164)$(237)$(192)
Net periodic benefit cost (benefit)$(80)$(110)$(35)
(a) Settlement charges were triggered by lump sum benefit payments.
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, 2023 and 2022 are shown below. 
(Millions of dollars)Year Ended December 31,
20232022
U.S.Non-U.S. U.S.Non-U.S.
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1$2,129 $5,586 $2,719 $9,398 
Service cost25 59 34 93 
Interest cost105 268 60 141 
Participant contributions11 18 11 17 
Actuarial loss (gain)100 532 (528)(2,972)
Benefits paid(162)(324)(158)(296)
Plan settlement(21)(14)(9)(8)
Foreign currency translation and other changes— 260 — (787)
Benefit obligation, December 31$2,187 $6,385 $2,129 $5,586 
Accumulated benefit obligation ("ABO")$2,037 $6,300 $1,982 $5,508 
Change in Plan Assets
Fair value of plan assets, January 1$1,891 $5,794 $2,448 $7,968 
Actual return on plan assets300 365 (421)(1,302)
Company contributions— 46 — 51 
Participant contributions— 18 — 17 
Benefits paid from plan assets(141)(320)(136)(248)
Foreign currency translation and other changes— 275 — (692)
Fair value of plan assets, December 31$2,050 $6,178 $1,891 $5,794 
Funded Status, End of Year$(137)$(207)$(238)$208 
Recorded in the Balance Sheet (Note 7)
Other long-term assets$19 $361 $13 $648 
Other current liabilities(17)(14)(38)(13)
Other long-term liabilities(139)(554)(213)(427)
Net amount recognized, December 31$(137)$(207)$(238)$208 
Amounts recognized in accumulated other comprehensive income (loss) consist of:
Net actuarial loss (gain)$290 $219 $357 $(343)
Prior service cost (credit)(10)1 (12)4 
Deferred tax obligation (benefit) (Note 7)(67)7 (85)139 
Amount recognized in accumulated other comprehensive income (loss) (Note 7)$213 $227 $260 $(200)
Comparative funded status information as of December 31, 2023 and 2022 for select non-U.S. 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 Non-U.S.Total Non-U.S.
(Millions of dollars)2023202320232023
Benefit obligation, December 31$3,616 $1,684 $1,085 $6,385 
Fair value of plan assets, December 313,858 1,370 950 6,178 
Funded Status, End of Year$242 $(314)$(135)$(207)
 United KingdomGermanyOther Non-U.S.Total Non-U.S.
(Millions of dollars)2022202220222022
Benefit obligation, December 31$3,100 $1,485 $1,001 $5,586 
Fair value of plan assets, December 313,625 1,285 884 5,794 
Funded Status, End of Year$525 $(200)$(117)$208 
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 2023 and 2022 are as follows:
 Pensions
(Millions of dollars)20232022
Current year net actuarial losses (gains)*$480 $(1,259)
Amortization of net actuarial gains (losses)29 (75)
Amortization of prior service credits (costs)1 1 
Pension settlements(16)(6)
Foreign currency translation and other changes— (90)
Total recognized in other comprehensive income$494 $(1,429)
________________________
 * Pension net actuarial losses in 2023 are largely driven by the decrease in the discount rate environment         resulting in actuarial losses from a higher PBO, which is partially offset by favorable plan asset experience for non-U.S plans. The U.S. plan derived a benefit from the actual return on plan assets. In 2022, the actuarial gains were largely driven by the significant increase in the discount rate environment resulting in actuarial gains from a lower PBO, which is partially offset by unfavorable plan asset experience for both non-U.S. and U.S. plans.
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
20232022
U.S.Non-U.S.U.S.Non-U.S.
Accumulated benefit obligation ("ABO")$1,952 $1,880 $1,895 $1,848 
Fair value of plan assets$1,945 $1,385 $1,791 $1,472 
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
20232022
U.S.Non-U.S.U.S.Non-U.S.
Projected benefit obligation ("PBO")$2,012 $1,932 $1,948 $1,901 
Fair value of plan assets$1,945 $1,390 $1,791 $1,478 
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.Non-U.S.
 2023202220232022
Weighted average assumptions used to determine benefit obligations at December 31,
Discount rate5.03 %5.35 %4.27 %4.58 %
Interest crediting rate4.03 %4.02 %1.70 %2.13 %
Rate of increase in compensation levels 3.50 %3.25 %2.58 %2.59 %
Weighted average assumptions used to determine net periodic benefit cost for years ended December 31,
Discount rate 5.35 %2.78 %4.58 %1.82 %
Interest crediting rate4.02 %2.06 %2.13 %1.03 %
Rate of increase in compensation levels 3.25 %3.25 %2.59 %2.55 %
Expected long-term rate of return on plan assets (1)7.00 %7.00 %5.64 %5.60 %
                                                        
(1)    The expected long term rate of return on the U.S. and non-U.S. 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 50%-70% equity securities (approximately 8.40% expected return), 20%-50% fixed income securities (approximately 4.80% expected return) and 2%-8% alternative investments (approximately 3.40% expected return). For the non-U.S. plans, the expected rate of return was derived based on the weighted average target asset allocation of 15%-25% equity securities (approximately 7.20% expected return), 30%-50% fixed income securities (approximately 5.90% expected return), and 30%-50% alternative investments (approximately 5.80% expected return). For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2023 was approximately 6.60%. For the non-U.S. plan assets, the actual annualized total return for the same period was approximately 4.90%. Changes to plan asset allocations and investment strategy over this time period limit the value of historical plan performance as a factor in estimating the expected long term rate of return. For 2024, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans and 5.83%. for non-U.S. plans.
Schedule of Pension Plans Targeted Asset Allocation Range and Weighted-Average Asset Allocations Weighted-average asset allocations at December 31, 2023 and 2022 for Linde’s U.S. and non-U.S. pension plans, as well as respective asset allocation ranges by major asset category, are generally as follows: 
 U.S.Non-U.S.
Asset CategoryTarget 2023Target 202220232022Target 2023Target 202220232022
Equity securities50%-70%50%-70%59%60%15%-25%15%-25%22%20%
Fixed income securities20%-50%20%-50%31%29%30%-50%30%-50%30%30%
Other2%-8%2%-8%10%11%30%-50%30%-50%48%50%
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, 2023 and 2022. Transfers of assets were not material for the year ended December 31, 2023 and 2022. 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)20232022202320222023202220232022
Cash and cash equivalents$368 $313 $— $— $— $— $368 $313 
Equity securities:
Global equities926 778 — — — — 926 778 
Mutual funds298 248 — — — — 298 248 
Fixed income securities:
Government bonds— — 1,486 1,317 — — 1,486 1,317 
Emerging market debt— — 283 245 — — 283 245 
Mutual funds119 101 60 55 — — 179 156 
Corporate bonds— — 324 372 — — 324 372 
Bank loans— — 27 18 — — 27 18 
Alternative investments:
Real estate funds— — — — 324 353 324 353 
Private debt— — — — 1,345 1,360 1,345 1,360 
Insurance contracts— — — — 51 46 51 46 
Liquid alternative— — 1,022 982 — — 1,022 982 
Other investments1 1 22 39 — — 23 40 
Total plan assets at fair value,
December 31,		$1,712 $1,441 $3,224 $3,028 $1,720 $1,759 $6,656 $6,228 
Pooled funds *1,572 1,457 
Total fair value plan assets
December 31,		$8,228 $7,685 
* 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, 2023 and 2022: 
(Millions of dollars)Insurance ContractsReal Estate FundsPrivate DebtTotal
Balance, December 31, 2021
$12 $360 $1,368 $1,740 
Gain/(Loss) for the period— 5 93 98 
Purchases2 18 63 83 
Sales— (22)(34)(56)
Transfer into/ (out of) Level 333 — — 33 
Foreign currency translation(1)(8)(130)(139)
Balance, December 31, 2022
46 353 1,360 1,759 
Gain/(Loss) for the period— (27)(38)(65)
Purchases1 3 1 5 
Sales— (15)(44)(59)
Transfer into / (out of) Level 3— — — — 
Foreign currency translation4 10 66 80 
Balance, December 31, 2023
$51 $324 $1,345 $1,720 
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.    Non-U.S.
2024$203 $355 
2025166 341 
2026163 353 
2027166 359 
2028165 373 
2029-2033824 1,974