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<configuration>       
        :
 <system.web>
        :
     <httpCookies ... requireSSL="true" />
        :
  < </system.web>
        : 
</configuration> 

Enable SameSite flag

To enable the SameSite flag Settingon cookies the Web.config needs to be extended with a rewrite rule. To be able to use rewriting within IIS, the URL Rewrite component needs to be installed. More information can be found here: IIS Rewrite module.

After this component is installed, add the following configuration to the system.webServer section.

<configuration>
       :
  <system.webserver>
       :
   <rewrite>
     <outboundRules>
       <rule name="Add SameSite" preCondition="No SameSite">
         <match serverVariable="RESPONSE_Set_Cookie" pattern=".*" negate="false" />
         <action type="Rewrite" value="{R:0}; SameSite=strict" />
       </rule>
       <preConditions>
         <preCondition name="No SameSite">
           <add input="{RESPONSE_Set_Cookie}" pattern="." />
           <add input="{RESPONSE_Set_Cookie}" pattern="; SameSite=strict" negate="true" />
         </preCondition>
       </preConditions>
     </outboundRules>
   </rewrite>
 </system.webserver>
       :
</configuration>