[36] Declaration of Compliance with the German Corporate Governance Code and Declaration on Corporate Governance in accordance with § 289a of the German Commercial Code (HGB)

The Executive Board and Supervisory Board of Linde AG approved the prescribed declaration pursuant to § 161 of the German Stock Corporation Act (AktG) on the recommendations of the German Corporate Governance Code and made it accessible to the shareholders on a permanent basis. The Declaration of Compliance has been published on the Internet at www.linde.com/declarationofcompliance.

The Declaration on Corporate Governance can be found on the Internet at www.linde.com/corporategovernance.

A detailed commentary on corporate governance at Linde is set out in the Corporate Governance section of the Financial Report.