Suggested full title:
Act Regarding Capital Increases from Shareholders' Funds and the (Preparation of the) Income Statement

Is this about Germany or Austria?

As usual with most, if not all, of this legislation, there is no such thing as an official translation. The above is merely a suggested equivalent. You would need to keep the original name (Kapitalerhöhungsgesetz) and abbreviation (KapErhG) for reference purposes anyway, adding the English equivalent in brackets or as a footnote where the act is mentioned for the first time in your translation.