UPDATE 1-Korian plans to buy German care home peer Curanum

(Adds shares, Curanum comment)

FRANKFURT Dec 10 (Reuters) - French care home operator Korian plans to make a takeover offer of over 100 million euros ($130 million) for German peer Curanum AG , seeking to expand in the largest European market for retirement homes.

The cash offer of 2.50 euros per share is subject to a minimum acceptance threshold of 75 percent, Korian said on Monday.

The bid represents a 14 percent premium over Curanum's closing price on Friday, when it had jumped 7 percent to its highest in more than nine months.

A Korian spokesman said the group had been in "friendly" talks with Curanum management over several months.

A Curanum spokeswoman said the company would comment later in the morning.

Based on 42.5 million outstanding shares, the bid would value Curanum at 106.3 million euros ($137.4 million).

Germany, where Curanum competes with smaller rival Marseille Kliniken, is by far the largest European market for retirement homes.

($1 = 0.7735 euros) (Reporting by Ludwig Burger and Alice Cannet; Editing by Mark Potter)