• Part 1 – Table per Hierarchy (TPH)
• Part 2 – Table per Type (TPT)

public abstract class BillingDetail
{
    public int BillingDetailId { get; set; }
    public string Owner { get; set; }
    public string Number { get; set; }
}
        
public class BankAccount : BillingDetail
{
    public string BankName { get; set; }
    public string Swift { get; set; }
}
        
public class CreditCard : BillingDetail
{
    public int CardType { get; set; }
    public string ExpiryMonth { get; set; }
    public string ExpiryYear { get; set; }
}
    
public class InheritanceMappingContext : DbContext
{
    public DbSet<BillingDetail> BillingDetails { get; set; }
        
    protected override void OnModelCreating(ModelBuilder modelBuilder)
    {
        modelBuilder.Entity<BankAccount>().Map(m =>
        {
            m.MapInheritedProperties();
            m.ToTable("BankAccounts");
        });
 
        modelBuilder.Entity<CreditCard>().Map(m =>
        {
            m.MapInheritedProperties();
            m.ToTable("CreditCards");
        });            
    }
}

using (var context = new InheritanceMappingContext())
{
    BankAccount bankAccount = new BankAccount();
    CreditCard creditCard = new CreditCard() { CardType = 1 };
                
    context.BillingDetails.Add(bankAccount);
    context.BillingDetails.Add(creditCard);
 
    context.SaveChanges();
}

public abstract class BillingDetail
{
    [DatabaseGenerated(DatabaseGenerationOption.None)]
    public int BillingDetailId { get; set; }
    public string Owner { get; set; }
    public string Number { get; set; }
}

modelBuilder.Entity<BillingDetail>()
            .Property(p => p.BillingDetailId)
            .HasDatabaseGenerationOption(DatabaseGenerationOption.None);

using (var context = new InheritanceMappingContext())
{
    BankAccount bankAccount = new BankAccount() 
    { 
        BillingDetailId = 1                     
    };
    CreditCard creditCard = new CreditCard() 
    { 
        BillingDetailId = 2,
        CardType = 1
    };
                
    context.BillingDetails.Add(bankAccount);
    context.BillingDetails.Add(creditCard);
 
    context.SaveChanges();
}

var query = from b in context.BillingDetails select b;

• If you don’t require polymorphic associations or queries, lean toward TPC—in other words, if you never or rarely query for BillingDetails and you have no class that has an association to BillingDetail base class. I recommend TPC (only) for the top level of your class hierarchy, where polymorphism isn’t usually required, and when modification of the base class in the future is unlikely.
• If you do require polymorphic associations or queries, and subclasses declare relatively few properties (particularly if the main difference between subclasses is in their behavior), lean toward TPH. Your goal is to minimize the number of nullable columns and to convince yourself (and your DBA) that a denormalized schema won’t create problems in the long run.
• If you do require polymorphic associations or queries, and subclasses declare many properties (subclasses differ mainly by the data they hold), lean toward TPT. Or, depending on the width and depth of your inheritance hierarchy and the possible cost of joins versus unions, use TPC.

• ADO.NET team blog
• Java Persistence with Hibernate book