An electronic structure, governed by Dirac (indicating a honeycomb (hcb) lattice) and kagome (kgm) bands manifesting the upper part of the valence band, has recently been reported for twisted BL (tBL) MoS2 and WS2 at small twist angles with respect to parallel sheets of the monolayers, i.e., to the metastable 𝑅 ℎ 𝑀 stacking . Strong effects of the twist angle on the electronic structure are known for tBL graphene, where the highly dispersed Dirac bands transform to half-filled flat bands at a magic angle of ~1.1° . For tBL MoS2, these results are remarkable, as, contrary to graphene, each MoS2 layer has a rather large band gap of ~1.9 eV , which should prevent strong interactions of the electronic structure. Although significant optoelectronic differences between monolayer (ML) and BL MoS2 are known , the changes in the ML and BL band structure are, besides the quantum-confinement related band gap opening, only a small relative shift of the energies between K and Γ valleys at the valence band maximum (VBM) . Thus, strong variations of the electronic structure of tBL MoS2 with respect to the twist angle are remarkable. They further raise the question about the spin-orbit coupling (SOC) in the tBL, as strong SOC effects are known for ML MoS2 , which cancel in centrosymmetric BLs .