LINDE PLC
                          POWER OF ATTORNEY - DIRECTOR

      I, Larry D. McVay, a director of Linde plc (the "Company"), hereby
authorize and designate each of Guillermo Bichara, Anthony M. Pepper, Christoph
Hammerl and Henning Asche, 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 a director 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 a director 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 a director 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 to the foregoing attorneys-in-fact, and shall
not be affected by my subsequent disability or incompetence.

                                                 /s/ Larry D. McVay
                                                 --------------------
                                                 Name: Larry D. McVay
                                                 Date: 10/23/2018