multiple headphones with Apple 4K TV?
Can 2 people watch Apple TV with Bluetooth headphones?
Compatible models Apple and Beats headphones can be used for Audio Sharing.
Share audio from Apple TV 4K with a second pair of headphones - Apple Support
Access audio controls - Use tvOS Control Center on Apple TV - Apple Support
Compatible headphone models - Share audio with AirPods or Beats headphones - Apple Support
For use with other models headphones, you may need an external dual link bluetooth transmitter, to connect to your TV.