We cannot transfer in-game content such as Gems, Items and Heroes between Empires & Puzzles accounts as this would be unfair to other players. We thank you for your understanding on this matter.
It is not forbidden to have multiple accounts. However, we cannot offer official support for multiple accounts as the game is designed to be played with only one account per person.
Please note that Game Center and Google Play only supports one game per account. Trying to save multiple games to same account will result in lost data.