All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger.
If that brother really did that with his sister, then this is a great sin and a great evil, because how could a Muslim do such a thing with his sister while he is the one who should protect her honor and not the one who would violate it?
There is no doubt that they are both sinful but the one amongst them who did not know that this was a sin would be excused. However, both of them should be careful not to do such things in the future.
Moreover, if this sister finds something suspicious of her brother, then she should treat him as a non-Mahram man, in which case, she should not allow him to be in seclusion with her.
In any case, those acts (that this brother did with his sister) are not considered Zina (fornication or adultery) that necessitates Hadd (i.e. the corporal punishment determined by the Islamic Law); but the Sharee’ah called it Zina in order to show its seriousness and drive people away from it, and clarify that it is a means that leads to real Zina.
However, the wife of the brother does not become forbidden for him because of what he did with his sister, but the fact remains that both the brother and the sister are partners in crime because she did that with him with her consent.
For more benefit on the means that lead to Zina, please refer to Fataawa 84419 and 81786, and for more benefit on the crime of incest, please refer to Fataawa 89280 and 82317.
Allaah Knows best.