Threshold limit

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Good morning.
I would like to ask what is the threshold for a self-employed person? I was told 35,000€ in a year.
And, do you take into account gross or net to calculate your threshold?
If on every quarter of my declaration I declare 4,000€ in earnings which are taxed 960€, then I take home 3,040€. Then over 4 quarters my net income would be 12,160€ and gross 16,000€ over the 4 x quarters.
Many thanks

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