In Turkish and Swiss Law, the presumption of death has not been regulated in detail as in the case of disappearance. Because the presumption of death has subjected to the death's consequences. However, in a special law in German and Austrian Law, general provisions that contain both disappearance and presumption of death have been regulated. These regulations differ in subject's handling and content. The mentioned differences shall be considered in this study. Thus, in terms of our law, the concept of presumption of death, its conditions, its consequences, and the cases where its opposite has been proven shall been discussed comparatively in this study. The presumption of death, as a rebuttable presumption, puts an end to vague situation of the someone who has rights that are resulted from other person's dead. The presumption of death is evaluated under strict conditions. It requires the certain death of the disappeared person. This certainty of the presumption of death means unrebuttable result. A solution about this matter has been offered in the study. However, even if the proving the contrary is a chance in a million, this possibility should also be considered. In this case, the legal consequences that will arise especially in terms of family and inheritance law are important.