Even though the layers interact only through van der Waals forces, for small twist angles with respect to high-symmetry stackings of bilayer MoS2 structure relaxation effects cannot be neglected and are the reason for domain formation and lattice corrugation effects. Those form two superlattices, namely a honeycomb one, given by the domains, and a kagome one, emerging from the strain solitons. The superlattices generate five doubly occupied bands below the Fermi level, independent of the size of the moiré cell, hosting a very small fraction of the valence electrons, which is similar to topological surface or edge states. The superlattices impose electronic structures equivalent to their lattice symmetry. For tBL MoS2, the electronic structures resemble graphene and hBN. Chemical or electronic pdoping would shift the Fermi level to the interesting points in the band structure, e.g., to the Dirac points or into the topologically non-trivial flat kagome bands. We emphasize that the superlattice-imposed electronic structures are very different from those of the host materials and can be fine-tuned by the twist angle. For small twist angles with respect to the metastable 𝑅 ℎ 𝑀 stacking configuration, equivalent but flipped triangular shaped domains are formed. These domains have an opposite spin polarization in the K and K´ valleys (Figure ). This could be used for the formation of well-defined domain textures in valleytronics applications. The superlattice bands become flat when approaching the high-symmetry stackings at 0° and 60°. The number of electrons in the superstructure bands is fixed (4 for the flattened Dirac bands when approaching 0°, and 2 for the upper band close to 60°). Thus, the electron density of the superstructure band depends on the size of the moiré cell and the related the twist angle. For example, a MoS2 flake with a twist angle of 58° has 18576 electrons per (µm) 2 in the flat valence band, accounting for 58 ppm of all valence electrons.