With SQL Server 2012, there are no significant changes to the linked servers’ capabilities. Of the few changes for linked servers, the following are the most significant:
Remote servers are being deprecated, and this means system stored procedures such as
sp_addremotelogin go away.
@@REMSERVER and server-wide settings such as
SET REMOTE_PROC_TRANSACTIONS also go away.
The system stored procedure was introduced, such as
sp_setnetname to ...