We present a low-energy model describing the reconstruction of the electronic spectrum in twisted bilayers of honeycomb crystals with broken sublattice symmetry. The resulting moire patterns are classified into two families with different symmetry. In both cases, flat bands appear at relatively large angles, without any magic angle condition. Transitions between them give rise to sharp resonances in the optical absorption spectrum at frequencies well below the gap of the monolayer. Owing to their chiral symmetry, twisted bilayers display circular dichroism, i.e., different absorption of left and right circularly-polarized light. This optical activity is a nonlocal property determined by the stacking. In hexagonal boron nitride, sensitivity to the stacking leads to strikingly different circular dichroism in the two types of moires. Our calculations exemplify how subtle properties of the electronic wavefunctions encoded in current correlations between the layers control physical observables of moire materials.
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