Glass will run on Tizen, similar to the Gear 2 and Gear 2 Neo.
Not much is known about the Gear Glass, though Samsung has applied for quite a few patents surrounding smart glasses. The latest patent suggested that it could be different from Google Glass in that it will feature both a Bluetooth earpiece and a head-up display – however, a Samsung official once said that the company doesn’t believe smart glasses is something they want to develop as they don’t wish to “turn people into cyborgs”, so it’s certainly up in the air whether the Gear Glass even exists.