Back in August, Samsung refreshed its long-running Gear smartwatch series and replaced it with the new Galaxy Watch. Similar to this the company is now planning to rename its current VR headset series Gear VR to Galaxy VR.
Last month Samsung filed a trademark application for "Gear VR" name to the United States Patent and Trademark Office (USPTO), which was recently published on the website (first cited by GalaxyClub.nl).
This all indicates that the new VR headset is coming alongside a new name just to inline with Samsung's Galaxy products. While there's no information about the product nor an official word available at the moment.