The holding period of the stocks would not be the key to treating them as qualified dividends. That would have more to do with if the companies are also incorporated in the United States, if the securities are traded on US stock exchanges and if there is a qualifying treaty . You can learn more about qualified dividends here: Qualified Dividends
You can claim the accrued foreign taxes in 2022 even though you don't pay them until 2023.
You can only use the foreign tax credit in the current year to the extent of your US income tax that was the result of foreign income. However, you do get an automatic credit of up to $300 (single filer) or $600 (married-joint filer) if your foreign taxes paid on dividends are not more than those amounts.
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