At level 43, I've found:
+12 to Str/Dex/Int
+10 to Body/Reflexes/Will
+12 to Melee/Ranged/Magic damage
+80 or something to HP/Mana
+7 to Crit
+0.13 to HP/Mana Regen

My Divinity II: Ego Draconis FAQ/Guide
My Divinity II: The Dragon Knight Saga FAQ/Guide