I would like to permit a login to my MacBook Pro using a Linux PC via Remote Desktop like rdp. I need to use my Mac while a linux user can execute his session on my machine and the session are in parallels both with GUI.
Is this possible?
Yes (probably). macOS supports two simultaneous user graphical sessions. One the local session and a second remote. You get unlimited ssh / xwindows environments.
I would start with two users and your vnc of choice for remote access. The only problem is if your vnc doesn’t work like Apple screen sharing and offer the second user a choice if asking to share the session or create their own.