Tax breaks only represent 1.5% and in-kind benefits 23.9% of total spending on family benefits. Dependent children are all children aged 18 years or younger, or between 19 and 24 as long as their income does not exceeding EUR 10 000 per year. Allowances are decomposed in a basic allowance of EUR 109.70 per child and month, an age supplement and a sibling supplement (table below).