This paper presents a philosophical analysis of the structure of black holes, focusing on the event horizon and its fundamental status. While black holes have been at the centre of countless paradoxes arising from the attempt to merge quantum mechanics and general relativity, recent experimental discoveries have emphasised their importance as objects for the development of Quantum Gravity. In particular, the statistical mechanical underpinning of black hole thermodynamics has been a central research topic. The Quantum Membrane Paradigm, proposed by Wallace (...) (Stud Hist Philos Sci Part B 66:103-117, 2019), posits a real membrane made of black hole microstates at the black hole horizon to provide a statistical mechanical understanding of black hole thermodynamics from an exterior observer’s point of view. However, we argue that the Quantum Membrane Paradigm is limited to low-energy Quantum Gravity and needs to be modified to avoid reference to geometric notions, such as the event horizon, which presumably do not make sense in the non-spatiotemporal context of full Quantum Gravity. Our proposal relies on the central dogma of black hole physics. It considers recent developments, such as replica wormholes and entanglement wedge reconstruction, to provide a new framework for understanding the nature of black hole horizons in full Quantum Gravity. (shrink)