Update - solved thanks to help of Jon C.

Update - solved thanks to the help of Jon C.

Update - solved thanks to help of Jon C.

Adding the working code maybe it will help someone else

  import { clusterApiUrl, Keypair, Transaction, Connection, PublicKey, sendAndConfirmTransaction, ParsedAccountData } from "@solana/web3.js";
    import { TOKEN_PROGRAM_ID, getOrCreateAssociatedTokenAccount, createTransferInstruction } from "@solana/spl-token";
    
    // connection
    const connection = new Connection(clusterApiUrl("mainnet-beta"), "confirmed");

    // your array keys
    const key1 = new Uint8Array([]);
    const key2 = new Uint8Array([]);
    const key3 = new Uint8Array([]);
    
    
    const signer1Account = Keypair.fromSecretKey(key1);
    const signer2Account = Keypair.fromSecretKey(key2);
    const signer3Account = Keypair.fromSecretKey(key3);
    
    
    const tokenAmount = 1
    
    // your public keys
    const tokenMintPubkey = new PublicKey('');
    const fromMultisigAddress = new PublicKey('');
    const fromMultisigOwnerAddress = new PublicKey('');
    const toAddress = new PublicKey(''); 
    const tokenAddressOnMultisigAddress = new PublicKey(''); 
    
    
    async function getNumberDecimals(mintPubkey: PublicKey) : Promise<number> {
      const info = await connection.getParsedAccountInfo(mintPubkey);
      const result = (info.value?.data as ParsedAccountData).parsed.info.decimals as number;
      return result;
    }
    
    (async () => {
    
      let toAddressTokenAccount = await getOrCreateAssociatedTokenAccount(
        connection,
        signer1Account,
        tokenMintPubkey,
        toAddress,
        true
      );
    
      console.log(`toAddressTokenAccount: ${toAddressTokenAccount.address}`);
      
      const decimals = await getNumberDecimals(tokenMintPubkey); 
      console.log(`Token decimals: ${decimals}`);
    
      const amountToTransfer = tokenAmount * Math.pow(10, decimals);
    
      let tx = new Transaction();
    
      try {
        tx.add(
          createTransferInstruction(
            tokenAddressOnMultisigAddress, // from (token account on the source address)
            toAddressTokenAccount.address, // to
            fromMultisigAddress, // from's owner (owner of the token account - the multisig address)
            amountToTransfer, // amount
            [signer1Account, signer2Account, signer3Account] //signers
          )
        );    
      } catch (error) {
        console.error(error)
      }  
    
      try {
    
        const latestBlockHash = await connection.getLatestBlockhash('confirmed');
        tx.recentBlockhash = await latestBlockHash.blockhash;    
        const signature = await sendAndConfirmTransaction(connection, tx, [signer1Account, signer2Account, signer3Account]);
    
      } catch (error) {
        console.error(error)
      }
    })();