Cookie – same site attribute

Take a look here: https://wordpress.org/support/topic/same-site-cookie-issue-what-do-i-do/

In my test, it works without any problems. However, such an entry in wp-config.php does not make sense purely in terms of the method and some plugins may not be compatible with it. A better solution in terms of WordPress would probably be an addition via init hook, as described here: https://iamsteve.me/blog/setting-a-cookie-with-wordpress – however, this would have to be added in the functions.php of a child theme, in an individual plugin or via a code snippet plugin.