Put yourself in the compiler's position: when you forward declare a type, all the compiler know is that this type exists; it knows nothing about its size, members, or methods. This is why it's called an incomplete type. Therefore, you cannot use the type to declare a member, or a base class, since the compiler would need to know the layout of the type.
Assuming the following forward declaration
class X;
, here's what you can and cannot do.
What you can do with an incomplete type:
Declare a member to be a pointer or a reference to the incomplete type:
class Foo { X *pt; X &pt; };
Declare functions or methods which accepts/return incomplete types (or pointers/references to the incomplete type):
void f1(X, X*, X&); X f2(); X& f3(); X* f4();
What you cannot do with an incomplete type:
Use it as a base class
class Foo : X {} // compiler error!
Use it to declare a member:
class Foo { X m; // compiler error! };
Define functions or methods using this type
void f1(X x) {} // compiler error! X f2() {} // compiler error!
Use its methods or fields, in fact trying to dereference a variable with incomplete type
class Foo { X *m; void method() { m->someMethod(); // compiler error! int i = m->someField; // compiler error! } };