It depends. Are you needing to change who it connects as? Are you needing RPC?
My advice, try it out. Make the linked server and see if it works for you. Then check if it works for someone with less permissions than you do. If it works for you and them, pick a few more test users to try it out and fix any issues that come up.
I'd also find a user who shouldn't have permissions and see if they cannot access it. Basically, make it and make sure it is set up how you expect.