I need to add code behind class to Resource Dictionary as described in this question. (I know that this is not a good practise but it should work based on the comments for linked question) .I'm referencing the code with x:Class attribute:
XAML (separate Resource Dictionary file):
<ResourceDictionary
    xmlns="http://schemas.microsoft.com/winfx/2006/xaml/presentation" 
    xmlns:x="http://schemas.microsoft.com/winfx/2006/xaml"
    x:Class="MyNamespace.MyStandardResources">
    ...
</ResourceDictionary>
CODE:
using System.Windows;
namespace MyNamespace
{
    public partial class MyStandardResources : ResourceDictionary
    {
        public MyStandardResources()
        {
            InitializeComponent();
        }
        //...
    }
}
This causes the runtime parser exception:
Parser internal error: Object writer 'xClassNotDerivedFromElement'. [Line: xxx Position: xxx] at System.Windows.Application.LoadComponent.
The resources are included in App.xaml with ResourceDictionary.MergedDictionaries tag.