The best way to answer it is to move the folders. My assumption is that you will need to change the filters.

I believe the answer is No.

I tested out your question by selecting my SubFolder2 under one account that received messages via a filter and used the "Move" option on a right-click to move it to another account. When I look at the filter in the original account it is still the same, because the "Move" option doesn't "Move" the folder itself, it merely set up a new SubFolder2 under the new account and moves all the messages. The filter running on the original account is still functional, but continues to point to the same SubFolder2, not the new one in the other account.

If I try to delete the original Subfolder2 a message pops up:

   "Deleting the folder 'SubFolder2' will disable its associated filter(s). Are you sure you want to 
   delete the  folder?"

I hope this helps.

Thanks for taking the time to test that. I guess I will have to change the filters manually.

I have an idea that it does work if the folder stays in the same account. I'm going to test it.

Got a message stating that the filters will be updated, when I moved a folder. It works if the folder stays in the same account.