In this paper, the notion of bisimulation relation for linear input-state-output systems is extended to general linear differential-algebraic (DAE) systems. Geometric control theory is used to derive a linear-algebraic characterisation of bisimulation relations, and an algorithm for computing the maximal bisimulation relation between two linear DAE systems. The general definition is specialised to the case where the matrix pencil sE - A is regular. Furthermore, by developing a one-sided version of bisimulation, characterisations of simulation and abstraction are obtained.