This Structure Guide is designed to make reading the draft Treaty text easier. It tells you exactly which sections relate directly to trade, business, residency and economic regulation, so you can go straight to what matters most without having to work through the entire document line by line.

Over the coming days we will publish further detailed analysis. For now, this guide retains all the core structural information and signposts the provisions most relevant to business.

The Treaty is divided into two parts:

• The main body of the Treaty, 384 pages
• The Annexes, 634 pages

Within the main body of the Treaty, the following aspects are of particular relevance to business:

Part Two – Circulation of Persons

Chapter 1 – Residence in Gibraltar
21 pages dealing with the new rules on residency in Gibraltar
Go to page 60 of the Treaty

Part Three – Economy and Trade

Approximately 42 pages dealing exclusively with business-related matters
Go to page 236 of the Treaty

Article 334 – Termination

Many businesses will understandably focus on the certainty and longevity the Treaty provides. Termination is addressed at Article 334, which stipulates that either Party may terminate the Treaty by written notification through diplomatic channels on 12 months’ notice.

The Annexes

In addition, the Annexes, all 634 pages of them, contain significant business-relevant material. These appear to be subject to a legal review.

Annexes 18 to 28 – 10 Annexes dealing with business-related matters

A total of 299 pages addressing business-related matters.
Starts at page 512 and runs to page 810, unnumbered in parts.

Annex 42 – Gibraltar’s Transport Connectivity

Proposed text for a declaration supplementing Gibraltar’s road transport connectivity.
Go to page 1017.

A deeper dive

Residence
Business

A slightly deeper look at how the Treaty is structured in relation to these two important elements.

Residency

TITLE III, CHAPTER 1 – RESIDENCE IN GIBRALTAR
Pages 60 to 81 of the Treaty text set out the framework governing residence in Gibraltar, visa arrangements, border facilitation and cooperation with Spain.

It is structured as follows:

Scope and relationship with EU law

Pages 60 to 61
Defines the scope, all Member States except Ireland, and confirms that the Agreement does not prejudice rights under Union law.

Visa-free travel

Pages 61 to 62
Provides for 90 days in any 180-day period visa-free travel between Gibraltar residents and Schengen Member States, with separate calculations for non-Schengen states, subject to limited paid-activity exceptions.

Border facilitation

Pages 62 to 63
Gibraltar residents are exempt from entry and exit stamping, the Entry/Exit System and ETIAS requirements. Specific rules govern entry into Gibraltar and transit through Member States.

Right of residence in Gibraltar

Pages 63 to 65
Legal residence must be evidenced by a Gibraltar-issued identity card or residence permit. Tight constraints apply:

• Minimum 10 years’ continuous prior residence for identity cards based on residence
• Requirement to demonstrate a genuine connection to Gibraltar
• Explicit prohibition on investor or payment-based routes to residence

Enhanced notification and security cooperation

Pages 65 to 67
The UK, in respect of Gibraltar, must provide regular risk assessments to Spain. Spain may prohibit travel to Schengen territory on public policy, security, health or international relations grounds.

Short-stay visas

Pages 67 to 70
Schengen short-stay visas are valid for Gibraltar. Spain issues visas where Gibraltar is the main destination. Exceptional humanitarian border visas, capped at 15 per year, may be issued for Gibraltar only.

Long-stay visas

Page 71
Long-stay visas valid for Gibraltar shall not be issued.

Residence permits – issuance and Spain’s role

Pages 71 to 80
Gibraltar authorities issue permits, but Spain must be notified in advance and may object within defined time limits on Schengen-based security grounds. Spain may also request withdrawal of permits. Permits are valid for Gibraltar only and do not confer Schengen entry rights.

Transitional provisions

Pages 80 to 81
Existing residence permits remain valid for up to two years post-entry into force, or until expiry. Spain may request withdrawal of existing permits following database checks, subject to appeal rights.

Business

Part Three – Economy and Trade
Pages 236 to 277 of the Treaty text

Part Three establishes the level playing field framework governing trade and investment between the EU and the UK in respect of Gibraltar.

It is structured as follows:

Chapter 1 – General Principles

Pages 236 to 238
Sets out overarching objectives: open and fair competition, sustainable development, climate neutrality by 2050, the right to regulate and application of the precautionary principle.

Chapter 2 – State Aid Control

Pages 238 to 251
Detailed regime governing state aid granted by the UK in respect of Gibraltar, including transparency obligations, establishment of an independent authority, recovery mechanisms, consultations, remedial measures, arbitration and dispute settlement limitations.

Chapter 3 – Taxation

Pages 251 to 252
Commitments to tax good governance, adherence to OECD BEPS standards and non-regression from agreed transparency and anti-avoidance rules.

Chapter 4 – Labour and Social Standards

Pages 253 to 256
Non-regression from labour protections in place at the end of the transition period, enforcement requirements and bespoke dispute resolution procedures.

Chapter 5 – Environment and Climate

Pages 256 to 261
Environmental and climate non-regression, equivalence obligations for Gibraltar, carbon pricing requirements and enforcement provisions.

Chapter 6 – Other Instruments for Trade and Sustainable Development

Pages 262 to 272
Commitments relating to multilateral labour and environmental agreements, climate change, biodiversity, forests, marine resources, sustainable trade and responsible supply chains.

Chapter 7 – Horizontal and Institutional Provisions

Pages 272 to 277
Consultation mechanisms, panels of experts, reporting, compliance discussions and follow-up procedures.

The Business Annexes

This section is extensive and will require additional consideration over the coming weeks and days.

Residence
We have not identified any annexes that are directly relevant to Residency.

Business
We have identified that Annexes 18 to 27 are the key business-related annexes.

Below is a contents-style list of Annexes 18 to 27, taken from the Agreement in respect of Gibraltar, version for publication, the 1,018-page file.

The page numbers below refer to the page numbers within that file.

Annex 18 – State Aid Substantive Rules as Referred to in Article 201 of the Agreement
Page 512

Annex 19 – Modalities Related to the Proof that Goods Satisfy the Conditions of Article 242 and of Article 248 in Application of Article 247(3)
Page 522

Annex 20 – Provisions of Union Law Referred to in Article 247(1)
Page 526

Annex 21 – Special Procedures, Customs and Transit Provisions
Page 528

Annex 22 – Enforcement, Controls and Information Exchange at Port and Airport
Page 559

Annex 23 – Provisions on Goods, Pets and Cash Carried by Travellers in Accordance with Articles 247(3) and 267
Page 579

Annex 24 – Indirect Taxation in Gibraltar in Application of Articles 247(3) and 248
Page 585

Annex 25 – Aviation
Page 613

Annex 26 – List of Establishments Referred to in Article 276 of the Agreement
Page 615

Annex 27 – Road Transport, Tachograph and Technical Adaptations Provisions
Page 758

Annex 42 – Commission’s Proposed Text for a Declaration on Supplementing Gibraltar’s Road Transport Connectivity
Page 1017

We will continue to analyse these provisions in detail and publish further breakdowns in the coming days. In the meantime, we encourage members to review the updated Q+A and the relevant sections of the Treaty and to share any operational concerns so they can inform our next round of work.