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Retirement Programs (Tables)
 12 Months Ended
Dec. 31, 2024
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 2024, 2023 and 2022 are shown in the table below: 
(Millions of dollars)Year Ended December 31,
202420232022
Amount recognized in Operating Profit
     Service cost$84 $84 $127 
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost
     Interest cost362 373 201 
     Expected return on plan assets(552)(523)(518)
     Net amortization and deferral(10)(30)74 
     Settlement charges (a)10 16 6 
$(190)$(164)$(237)
Net periodic benefit cost (benefit)$(106)$(80)$(110)
(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, 2024 and 2023 are shown below. 
(Millions of dollars)Year Ended December 31,
20242023
U.S.Non-U.S. U.S.Non-U.S.
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1$2,187 $6,385 $2,129 $5,586 
Service cost28 56 25 59 
Interest cost103 259 105 268 
Participant contributions11 18 11 18 
Actuarial loss (gain)(73)(622)100 532 
Benefits paid(155)(348)(162)(324)
Plan settlement(11)(14)(21)(14)
Foreign currency translation and other changes— (248)— 260 
Benefit obligation, December 31$2,090 $5,486 $2,187 $6,385 
Accumulated benefit obligation ("ABO")$1,964 $5,405 $2,037 $6,300 
Change in Plan Assets
Fair value of plan assets, January 1$2,050 $6,178 $1,891 $5,794 
Actual return on plan assets267 271 300 365 
Company contributions— 35 — 46 
Participant contributions— 18 — 18 
Benefits paid from plan assets(141)(321)(141)(320)
Foreign currency translation and other changes— (231)— 275 
Fair value of plan assets, December 31$2,176 $5,950 $2,050 $6,178 
Funded Status, End of Year$86 $464 $(137)$(207)
Recorded in the Balance Sheet (Note 7)
Other long-term assets$212 $894 $19 $361 
Other current liabilities(16)(21)(17)(14)
Other long-term liabilities(110)(409)(139)(554)
Net amount recognized, December 31$86 $464 $(137)$(207)
Amounts recognized in accumulated other comprehensive income (loss) consist of:
Net actuarial loss (gain)$91 $(256)$290 $219 
Prior service cost (credit)(9)— (10)1 
Deferred tax obligation (benefit) (Note 7)
(21)116 (67)7 
Amount recognized in accumulated other comprehensive income (loss) (Note 7)
$61 $(140)$213 $227 
Comparative funded status information as of December 31, 2024 and 2023 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)2024202420242024
Benefit obligation, December 31$2,883 $1,594 $1,009 $5,486 
Fair value of plan assets, December 313,640 1,418 892 5,950 
Funded Status, End of Year$757 $(176)$(117)$464 
 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)$(207)
Schedule of Pension and OPEB Changes in Plan Assets and Benefit Obligations Recognized in AOCI Table
The changes in plan assets and benefit obligations recognized in other comprehensive income in 2024 and 2023 are as follows:
 Pensions
(Millions of dollars)20242023
Current year net actuarial losses (gains)*$(681)$480 
Amortization of net actuarial gains (losses)9 29 
Amortization of prior service credits (costs)1 1 
Pension settlements(10)(16)
Foreign currency translation and other changes7 — 
Total recognized in other comprehensive income$(674)$494 
 * Pension net actuarial gains in 2024 are largely driven by continued increase in the discount rate environment in U.S. and non-U.S. plans resulting in actuarial gains from a lower PBO as well as favorable plan asset experience for the U.S. plans. In 2023, the actuarial losses were largely driven by the decrease in the discount rate environment resulting from a higher PBO, which was 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.
Schedule of Pension Plans Where the Accumulated Benefit Obligation Exceeds the Fair Value of Plan Assets
The following table provides information only for those individual pension plans where the accumulated benefit obligation exceeds the fair value of plan assets:
(Millions of dollars)
Year Ended December 31,
Pensions
20242023
U.S.Non-U.S.U.S.Non-U.S.
Accumulated benefit obligation ("ABO")$44 $1,746 $1,952 $1,880 
Fair value of plan assets$— $1,384 $1,945 $1,385 
Schedule of Pension Plans Where the Projected Benefit Obligation Exceeds the Fair Value of Plan Assets
The following table provides information only for those individual pension plans where the projected benefit obligation exceeds the fair value of plan assets:
(Millions of dollars)
Year Ended December 31,
Pensions
20242023
U.S.Non-U.S.U.S.Non-U.S.
Projected benefit obligation ("PBO")$47 $1,796 $2,012 $1,932 
Fair value of plan assets$— $1,391 $1,945 $1,390 
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.
 2024202320242023
Weighted average assumptions used to determine benefit obligations at December 31,
Discount rate5.55 %5.03 %4.76 %4.27 %
Interest crediting rate4.68 %4.03 %1.11 %1.70 %
Rate of increase in compensation levels 3.50 %3.50 %2.55 %2.58 %
Weighted average assumptions used to determine net periodic benefit cost for years ended December 31,
Discount rate 5.03 %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 %
Expected long-term rate of return on plan assets (1)7.00 %7.00 %6.02 %5.64 %
(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 7.20% expected return), 20%-50% fixed income securities (approximately 4.70% expected return) and 2%-8% alternative investments (approximately 4.30% expected return). For the main 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 5.30% expected return), 30%-50% fixed income securities (approximately 5.80% expected return), and 30%-50% alternative investments (approximately 5.60% expected return).
For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2024 was approximately 7.20%. For the non-U.S. plan assets, the actual annualized total return for the same period was approximately 4.00%. 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 2025, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans and 6.02% 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, 2024 and 2023 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 Category
Target 2024
Target 2023
2024
2023
Target 2024
Target 2023
2024
2023
Equity securities50%-70%50%-70%62%59%15%-25%15%-25%24%22%
Fixed income securities20%-50%20%-50%31%31%30%-50%30%-50%29%30%
Other2%-8%2%-8%7%10%30%-50%30%-50%47%48%
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, 2024 and 2023. Transfers of assets were not material for the year ended December 31, 2024 and 2023. 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)20242023202420232024202320242023
Cash and cash equivalents$407 $368 $— $— $— $— $407 $368 
Equity securities:
Global equities1,149 926 — — — — 1,149 926 
Mutual funds344 298 — — — — 344 298 
Fixed income securities:
Government bonds— — 1,304 1,486 — — 1,304 1,486 
Emerging market debt— — 294 283 — — 294 283 
Mutual funds130 119 61 60 — — 191 179 
Corporate bonds— — 401 324 — — 401 324 
Bank loans— — 25 27 — — 25 27 
Alternative investments:
Real estate funds— — — — 314 324 314 324 
Private debt— — — — 1,048 1,345 1,048 1,345 
Insurance contracts— — — — 54 51 54 51 
Liquid alternatives— — 1,087 1,022 — — 1,087 1,022 
Other investments2 1 23 22 — — 25 23 
Total plan assets at fair value,
December 31,		$2,032 $1,712 $3,195 $3,224 $1,416 $1,720 $6,643 $6,656 
Pooled funds *1,483 1,572 
Total fair value plan assets
December 31,		$8,126 $8,228 
* 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, 2024 and 2023: 
(Millions of dollars)Insurance ContractsReal Estate FundsPrivate DebtTotal
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 
Gain/(Loss) for the period3 10 (12)1 
Purchases4 28 — 32 
Sales— (37)(255)(292)
Transfer into / (out of) Level 3— — — — 
Foreign currency translation(4)(11)(30)(45)
Balance, December 31, 2024
$54 $314 $1,048 $1,416 
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.
2025$212 $371 
2026162 364 
2027166 370 
2028165 384 
2029165 392 
Thereafter833 2,093