You'll need to provide a little background, @Maria-and-Roz-Mari0. Is this because you've sold (or are buying) a listing? If so, you can't sell/buy a listing per se, it's the host who holds the reviews etc., not the property/listing.
If I've misunderstood your quandary, share more info.
Thank you for your reply. All of the listing in to the two accounts are our property, we do not want to sell or buy just because the belong to different taxation systems we need to transport the one to the second account.
@Maria-and-Roz-Mari0 Listings can't be transferred from one account to another. You would have to delete the listing from one account and start fresh with a brand new listing on the other account. And if you already have bookings confirmed, that would be problematic- you would have to cancel them.
@Maria-and-Roz-Mari0 Would it be feasible to block the calendar on the listing you want to transfer, so you don't get anymore bookings on that account, keep that listing active until the reservations you have are completed, then open the listing fresh on the other account? This would probably be the least complicated way of dealing with this.