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When Migrating from Dynamics NAV er Business Central On-Premises, the Notes and Links (RecordLinks) are not migrated to Attachments in the Business Central Online Tenants.
The System Table Recordlinks which holds the data seems to be the same including the same fields.

Even the Import through a Rapid Start configuration package is not possible, because the System Table cannot be selected.
Category: Data Migrations
STATUS DETAILS
Declined
Ideas Administrator

Currently migrating record links is not on our roadmap as the links are "linked" to a user ID and we do not migrate users from the on premise environment to the SaaS tenant.